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.
   10  Be It Enacted by the Legislature of the State of Florida:
   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   28  Review Act in accordance with s. 119.15 and shall stand repealed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.