(a) General Rule. Except as otherwise provided in this section, information provided to the Finance Director by a taxpayer or revealed by such in the course of an investigation or private hearing shall be confidential and no person shall disclose such information except in compliance with a proper judicial order from a court of competent jurisdiction, or in the connection with the performance of that person’s official duties or the official business of the City as authorized under the Codified Ordinances.
(b) Disclosure to Other Tax Authorities. The Finance Director may furnish any information obtained under this chapter to the Internal Revenue Service and to the State Tax Commissioner upon request.
(c) Disclosure in the Course of Proceeding. The Finance Director may disclose information in the course of any public proceeding or action to collect taxes assessed by the Finance Director. (Ord. 21-175. Passed 11-8-21.)