(A) Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by this ordinance 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 Oberlin as authorized by this ordinance. The Tax Administrator or a designee thereof may furnish copies of returns filed or otherwise received under this ordinance and other related tax information to the internal revenue service, the tax commissioner, and tax administrators of other municipal corporations.
(B) This section does not prohibit Oberlin from publishing or disclosing statistics in a form that does not disclose information with respect to particular taxpayers.
(Ord. 17-59 AC CMS. Passed 12-4-17.)