Section 1449-OOOOO. 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
  Tompkins 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.