(a) Any information gained as a result of any return, investigation, hearing or verification required or authorized by this chapter shall be confidential except for:
(1) Official purposes; and/or
(2) In accordance with proper judicial order; and/or
(3) When confidentiality is waived by the specific taxpayer. No person shall divulge such information in violation of this section. This section does not prohibit the publication of statistics in a form which does not disclose information with respect to individual taxpayers.
(Ord. 271-86. Passed 12-1-86.)
(b) For purposes of this section, “official purposes” includes disclosure to elected officials of the City to the extent necessary for formulating budgetary policy.
(Ord. 59-88. Passed 2-16-88.)
(c) Notwithstanding any other provision of this section, the Administrator and/or Tax Commissioner is hereby authorized to enter into agreements with the United States Commissioner of the Internal Revenue Service, an Internal Revenue Service District Director, the State of Ohio Tax Commissioner, and the heads of other state and local taxing authorities, providing for the disclosure and exchange by the Administrator and each of the aforementioned officials, for tax collection purposes, of returns or return information under his or her jurisdiction. The Administrator is further authorized to pay the costs of services, materials or information received pursuant to such agreements and to charge such officials for services, materials or information rendered.
(Ord. 134-89. Passed 5-3-89; Ord. 275-11. Passed 12-5-11.)