Section 1448-U. 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 of Essex  or  any
  person  engaged  or  retained  by such county 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 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 an officer or employee of such county 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 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 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.