Section 1438-O. Returns to be secret

1. Except in accordance with proper
  judicial order or as otherwise provided by law, it shall be unlawful for
  the treasurer or  any  officer  or  employee  of  the  county  or  town,
  including  any  person  engaged  or  retained on an independent contract
  basis, to divulge or make known in any manner the particulars set  forth
  or  disclosed  in any return required under a local law enacted pursuant
  to this article. However, that nothing in this  section  shall  prohibit
  the  recording officer from making a notation on an instrument effecting
  a conveyance indicating the amount of tax paid. No  recorded  instrument
  effecting a conveyance shall be considered a return for purposes of this
  section.
    2.  The officers charged with the custody of such 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
  county or town in any action or proceeding involving the collection of a
  tax due under a local law enacted pursuant to this article to which such
  county or town is a party, or a claimant, or on behalf of any  party  to
  any  action  or  proceeding  under the provisions of a local law enacted
  pursuant to this article when the returns or  facts  shown  thereby  are
  directly  involved  in such action or proceeding, in any of which events
  the court may require the production of, and may admit in  evidence,  so
  much  of said returns or of the facts shown thereby, as are pertinent to
  the action or proceeding and no more.
    3. Nothing herein shall be construed to prohibit  the  delivery  to  a
  grantor  or  grantee of an instrument effecting a conveyance or the duly
  authorized representative of a grantor or grantee of a certified copy of
  any return filed in connection with such instrument or to  prohibit  the
  publication of statistics so classified as to prevent the identification
  of  particular  returns  and the items thereof, or the inspection by the
  legal representatives of such county  or  town  of  the  return  of  any
  taxpayer  who  shall  bring  action to set aside or review the tax based
  thereon.
    4. Any officer or employee  of  such  county  or  town  who  willfully
  violates  the  provisions of this section shall be dismissed from office
  and be incapable of holding any public office in this state for a period
  of five years thereafter.
    * NB Repealed December 31, 2026