Florida Senate - 2020 (PROPOSED BILL) SPB 7004
FOR CONSIDERATION By the Committee on Finance and Tax
593-00923-20 20207004pb
1 A bill to be entitled
2 An act relating to a review under the Open Government
3 Sunset Review Act; amending s. 197.3225, F.S.,
4 relating to an exemption from public records
5 requirements for taxpayer e-mail addresses held by a
6 tax collector for certain purposes; removing the
7 scheduled repeal of the exemption; providing an
8 effective date.
9
10 Be It Enacted by the Legislature of the State of Florida:
11
12 Section 1. Section 197.3225, Florida Statutes, is amended
13 to read:
14 197.3225 Public records exemption; taxpayer e-mail
15 addresses.—
16 (1) A taxpayer’s e-mail address held by a tax collector for
17 any of the following purposes is exempt from s. 119.07(1) and s.
18 24(a), Art. I of the State Constitution:
19 (1)(a) Sending a quarterly tax notice for prepayment of
20 estimated taxes to the taxpayer pursuant to s. 197.222(3).
21 (2)(b) Obtaining the taxpayer’s consent to send the tax
22 notice described in s. 197.322(3).
23 (3)(c) Sending an additional tax notice or delinquent tax
24 notice to the taxpayer pursuant to s. 197.343.
25 (4)(d) Sending a tax notice to a designated third party,
26 mortgagee, or vendee pursuant to s. 197.344(1).
27 (2) This section is subject to the Open Government Sunset
28 Review Act in accordance with s. 119.15 and shall stand repealed
29 on October 2, 2020, unless reviewed and saved from repeal
30 through reenactment by the Legislature.
31 Section 2. This act shall take effect October 1, 2020.