Section 1573. Returns to be confidential

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
  designated community, 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. Provided, 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 designated community 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 designated community 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 in this section shall be construed to prohibit the delivery
  to a seller or buyer of an instrument effecting a conveyance or the duly
  authorized representative of a seller or buyer 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 designated community of the
  return of any taxpayer who shall bring action to set aside or review the
  tax based thereon.