Florida Statute 192.048 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 192
TAXATION: GENERAL PROVISIONS

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F.S. 192.048

192.048 Electronic transmission.—

(1) Subject to subsection (2), the following documents may be transmitted electronically rather than by regular mail:

(a) The notice of proposed property taxes required under s. 200.069.

(b) The tax exemption renewal application required under s. 196.011(7)(a).

(d) A notification of an intent to deny a tax exemption required under s. 196.011(10)(e).

(e) The decision of the value adjustment board required under s. 194.034(2).

(2) Electronic transmission pursuant to this section is authorized only under the following conditions, as applicable:

(a) The recipient consents in writing to receive the document electronically.

(b) On the form used to obtain the recipient’s written consent, the sender must include a statement in substantially the following form and in a font equal to or greater than the font used for the text requesting the recipient’s consent:

NOTICE: Under Florida law, e-mail addresses are public records. By consenting to communicate with this office electronically, your e-mail address will be released in response to any applicable public records request.

(c) Before sending a document electronically, the sender verifies the recipient’s address by sending an electronic transmission to the recipient and receiving an affirmative response from the recipient verifying that the recipient’s address is correct.

(d) If a document is returned as undeliverable, the sender must send the document by regular mail, as required by law.

(e) Documents sent pursuant to this section comply with the same timing and form requirements as if the documents were sent by regular mail.

(f) The sender renews the consent and verification requirements every 5 years.

History.—s. 2, ch. 2013-72; s. 5, ch. 2013-192; s. 2, ch. 2024-101.

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Amendments to 192.048

Annotations, Discussions, Cases:

Cases Citing Statute 192.048

Total Results: 5

Southern Title Research Company v. King

186 So. 2d 539

District Court of Appeal of Florida | Filed: May 23, 1966 | Docket: 1526563

Cited 6 times | Published

state of facts as cited in (a) and (b), supra. Section 192.48(1), F.S.A., provides that former owners of

Wells v. Thomas

78 So. 2d 378

Supreme Court of Florida | Filed: Feb 23, 1955 | Docket: 1413068

Cited 4 times | Published

were cured by Chapter 23827, Acts of 1947, now Section 192.48, Laws of Florida 1953, F.S.A. The purpose of

Susman v. Pockrus

40 So. 2d 223, 1949 Fla. LEXIS 1355

Supreme Court of Florida | Filed: May 3, 1949 | Docket: 3273555

Cited 4 times | Published

the case is Chapter 23827, Acts of 1947, Statute § 192.48, F.S.A., which became effective May 27th, 1947

Addison v. Benedict

225 So. 2d 335, 1969 Fla. App. LEXIS 5409

District Court of Appeal of Florida | Filed: Jul 3, 1969 | Docket: 64510728

Cited 1 times | Published

are limited to jurisdictional defects. See F.S. § 192.48(1) F.S.A. They also cite Sovereign Finance Co

United States v. 329.22 Acres of Land, More or Less

307 F. Supp. 34, 1968 U.S. Dist. LEXIS 12572

District Court, M.D. Florida | Filed: May 2, 1968 | Docket: 66058470

Cited 1 times | Published

running of the Murphy Act statute of limitations, F.S. 192.48, F.S.A. See Reed v. Fain, 145 So.2d 858 (Fla