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Mr. Jim Zingale Executive Director Florida Department of Revenue 5050 West Tennessee Street Tallahassee, Florida 32399-0100

Dear Mr. Zingale:

You have asked for my opinion on substantially the following question:

If taxpayer information that is confidential under section193.074, Florida Statutes, is submitted by a taxpayer to a value adjustment board as evidence in a dispute, does this information become a public record or must it be maintained as confidential?

In sum:

Taxpayer information that is confidential in the hands of certain specified officers under section 193.074, Florida Statutes, is…