Florida § 197.3225 Public records exemption; taxpayer e-mail addresses

Florida Statutes

§ 197.3225 — Public records exemption; taxpayer e-mail addresses

Florida § 197.3225

TitleXIV

Ch. 197TAX COLLECTIONS, SALES, AND LIENS

This text of Florida § 197.3225 (Public records exemption; taxpayer e-mail addresses) is published on Counsel Stack Legal Research, covering Florida primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Fla. Stat. § 197.3225 (2026).

Text

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).

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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).