Section 1439-O. Returns to be secret


Latest version.
  • 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, 2027
        * NB There are 3 § 1439-o's