FL S0200

Creates a public records exemption for taxpayer e-mail addresses held by tax collectors when used for sending quarterly estimated tax notices, obtaining consent for electronic tax notices, sending delinquent tax notices, or notifying designated third parties, mortgagees, or vendees.

Exempts these e-mail addresses from public records requirements under Florida Statutes s. 119.07(1) and the Florida Constitution Article I, Section 24(a).

Sunsets the exemption on October 2, 2020, unless the Legislature reviews and reenacts it before that date, per the Open Government Sunset Review Act.

Cites public necessity, noting that e-mail addresses can be used for identity theft and scams when combined with other personal identifying information, and that allowing confidentiality protects taxpayers from harm.

Takes effect July 1, 2015.