Terms Used In Florida Statutes 197.3225

  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Tax notice: means the paper or electronic tax bill sent to taxpayers for payment of any taxes or special assessments collected pursuant to this chapter, or the bill sent to taxpayers for payment of the total of ad valorem taxes and non-ad valorem assessments collected pursuant to…. See Florida Statutes 197.102
  • taxpayer: includes the taxpayer's family or any entity in which the taxpayer or taxpayer's family has any interest. See Florida Statutes 197.502
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).