§ 197.3225, Fla. Stat. · Chapter 197. TAX COLLECTIONS, SALES, AND LIENS
Public records exemption; taxpayer e-mail addresses.
Text — 2026 Florida Statutes
A 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).
Notes and commentary — not statutory text
History
s. 1, ch. 2015-13; s. 1, ch. 2020-166.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0197/0197.html
- Text hash
- sha256 2ce98ed53323ca32a6734d836a2b7ae3d15773b496e327357b527ec252e31253
- 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
- § 119.07, Fla. Stat.Inspection and copying of records; photographing public records; fees; exemptions.Printed as s. 119.07(1)
- § 197.222, Fla. Stat.Prepayment of estimated tax by installment method.Printed as s. 197.222(3)
- § 197.322, Fla. Stat.Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail.Printed as s. 197.322(3)
- § 197.343, Fla. Stat.Tax notices; additional notice required.Printed as s. 197.343
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.