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(a) All specific information gained under the provisions of this Article which is used to determine the tax due from a taxpayer, whether furnished by the taxpayer or obtained through audit, shall be treated by the Town and its officers, employees or legal representatives as confidential.

(b) Except in accordance with judicial order, or as otherwise provided by law, neither the Town nor any official or employee thereof shall divulge or make known in any way any information disclosed in any document, report or return filed under this Article, except such information as is displayed on a tax license. Town personnel charged with the custody of documents, reports or returns shall not be required to produce any of them, or evidence of anything contained in them, in any action or proceeding in any court, except on behalf of the Town in an action or proceeding under the provisions of this Article when the report of a fact shown thereby is directly involved in such action or proceedings. In either of such events, the Court may require the production of, and may admit into evidence, so much of said reports or the facts shown thereby, as are pertinent to the action or proceeding.

(c) Nothing contained in this Section shall be construed to prohibit the delivery to a taxpayer or his or her duly authorized representative of a copy of any return or report filed by him or her in connection with his or her own tax, nor to prohibit the publication of statistics so classified as to prevent the identification of particular reports or returns and the items thereon, nor to prohibit their inspection, reproduction and use by the Town in the administration and enforcement of this Article.

(d) Notwithstanding any other provision in this Section, the Finance Director may furnish to taxing officials of the State or its political subdivisions, any other state or political subdivision, or the United States, any information contained in tax returns and related documents filed pursuant to this Article, or in the report of an audit or investigation made with respect to a return, if the recipient jurisdiction agrees to grant similar privileges to the Town; and provided, that such information shall be used by the recipient jurisdiction only for tax purposes. (Ord. 1540 §1 (Exh. A), 2021)