(a) Except as provided in subsection (b), all maps and records compiled, made, obtained, or received by the director or any of the director’s subordinates, shall be public records, and where the death, removal, or resignation of any such officers, shall immediately pass to the care and custody of their respective successors. The information and all maps and records connected with the assessment and collection of taxes under this chapter shall, during business hours, be open to the inspection of the public.
(b) Real property tax records stamped confidential and provided in a form separable from public tax records by a taxpayer containing trade secrets or confidential commercial or financial information of a taxpayer shall not be open to inspection by the public including but not limited to:
(1) Lease agreements not involving the use of government land;
(2) Income statements; and
(3) Income and general excise tax statements.
(c) Nothing in subsection (b) shall be construed to preclude the city from using the records enumerated in subsection (b) in any proceeding before a board of review or a court in any appeal brought by a taxpayer.
(Sec. 8-1.17, R.O. 1978 (1983 Ed.)) (1990 Code, Ch. 8, Art. 1, § 8-1.14) (Am. Ord. 01-06)