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It is unlawful for the tax collector or any person having an administrative duty under the provisions of this chapter to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any person required to submit such information to the tax collector, or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement or application, or to permit any statement or application, or copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person; provided that nothing in this section shall be construed to prevent:

A. The disclosure to, or the examination of records and equipment by, another city official, employee, or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this chapter, or collecting taxes imposed hereunder;

B. The disclosure of information and/or the results of an examination of records of a particular taxpayer, or relating to a particular taxpayer, in judicial proceedings brought to determine the existence and/or the amount of any tax liability of the particular taxpayer to the city or to the city attorney for the defense of the city or any employee or official thereof, against a claim filed by the taxpayer against the city or any employee or official thereof;

C. The disclosure after the filing of a written request to that effect, to the taxpayer or to successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, interest and penalties; further provided, however, that the city attorney approves each such disclosure and that the tax collector may refuse to make any disclosure referred to in this paragraph when in the tax collector’s opinion the public interest would suffer thereby;

D. The disclosure of the names and business addresses of persons to whom tax certificates have been issued, and the general type or nature of their business;

E. The disclosure by way of public meeting or otherwise of such information as may be necessary to the city council in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of taxes, or submits an offer of compromise with regard to a claim asserted against the taxpayer by the city for delinquent taxes, or when acting upon any other matter;

F. The disclosure of general statistics regarding taxes collected or business done in the city;

G. The disclosure of information and records as may be required under state law applicable to chartered cities or required by subpoena served on the city.

(Ord. 1921 NCS §2 (part), 1993.)