It shall be unlawful for the department of finance administration, or for any city official, to release information in its possession (hereafter "confidential information") regarding a registrant to any other person without the prior written authorization of registrant, except in the following instances:
A. For use in the enforcement of any provision of this code. This exception shall include the use of confidential information by the city council or other city officials or representatives in connection with the resolution, compromise or adjustment of any claim relating to a tax liability;
B. For examination of any governmental taxing authority if reciprocal arrangements with said agency exists, or to a grand jury;
C. To a court of law in an action involving a registrant's tax liability;
D. To the registrant's successor, receiver, trustee, executor, administrator, assignee, guarantor or a duly appointed agent or representative. The release of confidential information by the director of finance administration to any such person upon the director's receipt of a request in writing shall not be made without prior written approval of the city attorney who shall review the legal standing of the person requesting disclosure;
E. The name and address of the registrant may be released to any person requesting this information for any reason;
F. If otherwise required by law. (Ord. 96-O-2255, eff. 3-22-1996)