5.20.260 Tax records confidential; exceptions.
Information in the possession of the city which was obtained by the city in the administration or enforcement of the provisions of this chapter and which discloses the particulars of the business or affairs of a collector, taxpayer or other person is not a matter of public record except for purposes of city, borough, state or United States investigation and law enforcement. The information shall be kept confidential except when its production is required in an official investigation or court proceeding. These restrictions do not prohibit the publication of statistics presented in a manner that prevents the identification of particular reports and items or prohibit the publication of tax lists showing the names of collectors or taxpayers who are delinquent and relevant information which may assist in the collection of delinquent taxes. Information otherwise protected by this section may be furnished on a reciprocal basis to other agencies of the city, borough, state or the United States concerned with the enforcement of tax laws. (Ord. 77-01 (part), 1977; Ord. 81-04 § 1 (part), 1981: Ord. 89-02 § 12, 1989)