Any information, including returns, documents or payments made pursuant hereto and any other information gained by the Collector or any other official, agent or employee of the city as a result of any return, investigation, hearing or verification required or authorized by this subchapter shall be confidential, except in accordance with proper judicial order; provided, however, such person may disclose to the Commissioner of the Revenue Cabinet of the state or his or her duly authorized agent, or to the Commissioner of the Internal Revenue Service, or his or her duly authorized agent, all such information and extend the right to inspect any of the books and records of the city to said Commissioner of the Revenue Cabinet of the state and/or to said Commissioner of the Internal Revenue Service who must grant to the city the reciprocal right to obtain information from the files and records of the Department of Revenue of the state and from the files and records of the Internal Revenue Service and maintains the privileged character of the information so furnished to them.
(Ord. 997-415, passed 10-13-1997)