Section 197.3225 - Public records exemption; taxpayer e-mail addressesA taxpayer's e-mail address held by a tax collector for any of the following purposes is exempt from s. 119.07(1) and s. 24(a), Art. I of the State Constitution:
(1) Sending a quarterly tax notice for prepayment of estimated taxes to the taxpayer pursuant to s. 197.222(3).(2) Obtaining the taxpayer's consent to send the tax notice described in s. 197.322(3).(3) Sending an additional tax notice or delinquent tax notice to the taxpayer pursuant to s. 197.343.(4) Sending a tax notice to a designated third party, mortgagee, or vendee pursuant to s. 197.344(1).s. 1, ch. 2015-13; s.1, ch. 2020-166.Amended by 2020 Fla. Laws, ch. 166, s 1, eff. 10/1/2020.Added by 2015 Fla. Laws, ch. 13, s 1, eff. 7/1/2015.