§ 192.048, Fla. Stat. · Chapter 192. TAXATION: GENERAL PROVISIONS
Electronic transmission.
Text — 2026 Florida Statutes
(1) Subject to subsection (2), the following documents may be transmitted electronically rather than by regular mail:
(a) The notice of proposed property taxes required under s. 200.069.
(b) The tax exemption renewal application required under s. 196.011(7)(a).
(c) The tax exemption renewal application required under s. 196.011(7)(b).
(d) A notification of an intent to deny a tax exemption required under s. 196.011(10)(e).
(e) The decision of the value adjustment board required under s. 194.034(2).
(2) Electronic transmission pursuant to this section is authorized only under the following conditions, as applicable:
(a) The recipient consents in writing to receive the document electronically.
(b) On the form used to obtain the recipient’s written consent, the sender must include a statement in substantially the following form and in a font equal to or greater than the font used for the text requesting the recipient’s consent:
NOTICE: Under Florida law, e-mail addresses are public records. By consenting to communicate with this office electronically, your e-mail address will be released in response to any applicable public records request.
(c) Before sending a document electronically, the sender verifies the recipient’s address by sending an electronic transmission to the recipient and receiving an affirmative response from the recipient verifying that the recipient’s address is correct.
(d) If a document is returned as undeliverable, the sender must send the document by regular mail, as required by law.
(e) Documents sent pursuant to this section comply with the same timing and form requirements as if the documents were sent by regular mail.
(f) The sender renews the consent and verification requirements every 5 years.
Notes and commentary — not statutory text
History
s. 2, ch. 2013-72; s. 5, ch. 2013-192; s. 2, ch. 2024-101.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0192/0192.html
- Text hash
- sha256 d08d7766a605fc393f207acec7ed873af50997e0d15fbfd6d4e64da0204e7100
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
- composed from the Legislature's structured HTML (one source of text; no PDF extraction); a second, independent reading of the same bytes agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
The Florida Statutes
- § 194.034, Fla. Stat.Hearing procedures; rules.Printed as s. 194.034(2)
- § 196.011, Fla. Stat.Annual application required for exemption.Printed as s. 196.011(10)(e); s. 196.011(7)(a); s. 196.011(7)(b)
- § 200.069, Fla. Stat.Notice of proposed property taxes and non-ad valorem assessments.Printed as s. 200.069
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.