(A) Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by Ohio Revised Code 718 or by the charter or ordinance of the Municipality is confidential, and no person shall access or disclose such information except in accordance with a proper judicial order or in connection with the performance of that person's official duties or the official business of the Municipality as authorized by Ohio Revised Code 718 or the charter or ordinance authorizing the levy. The Tax Administrator of the Municipality or a designee thereof may furnish copies of returns filed or otherwise received under this chapter and other related tax information to the Internal Revenue Service, the State Tax Commissioner, and Tax Administrators of other municipal corporations.
(1) The Tax Administrator may furnish all necessary taxpayer information to the firm, legal office, attorney, or agency to which the Tax Administrator has assigned taxpayers' accounts for past-due collection, including, but not limited to copies of taxpayers' municipal returns, bills, statements, reports, affidavits, account summaries, transaction histories, Social Security numbers, and federal identification numbers.
(a) The firm, legal office, attorney, or agency to which the Tax Administrator has assigned taxpayers' accounts for past-due collection is subject to the provisions of this section and to the provisions of Section 718.13 of the Ohio Revised Code in their entirety.
(B) This section does not prohibit the Municipality from publishing or disclosing statistics in a form that does not disclose information with respect to particular taxpayers.
(Ord. 2015-101. Passed 12-15-15.)