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3.01.030 Confidential nature of returns

A. Except in accordance with judicial order or as otherwise provided herein, the City Manager, the Finance Director, and their agents, clerks and employees shall not divulge any information gained from any return filed under the provisions of this chapter.
B. The city officials charged with the custody of returns filed pursuant to this chapter shall not be required to produce such returns or evidence of any matters contained therein in any action or proceeding in any court, except on behalf of the Finance Director in an action under the provisions of this chapter to which the Finance Director is a party, or on behalf of any party to an action or proceeding under the provisions of this chapter or to punish a violator thereof or pursuant to any judicial order in which event the court may require the production of and may admit in evidence so much of such returns or of the facts shown thereby as are pertinent to the action or proceeding and no more.
C. No provision of this section shall be construed to prohibit the delivery to a taxpayer or to his duly authorized representative of a copy of any return or report filed in connection with his tax, nor to prohibit the publication of statistics so classified as to prevent the identification of particular reports or returns and the information contained therein, nor to prohibit the inspection of the City Attorney or any other legal representative of the city of the report or return of any taxpayer who shall bring an action to set aside or review the tax based thereon or against whom an action or proceeding is contemplated or has been instituted under this chapter.
D. The provisions of this section shall not preclude the City Manager, the Finance Director, and their agents, clerks and employees from divulging any information gained from any return or audit to the federal government, the State, the Department of Revenue, the city or any other municipality, the City Attorney, the City Manager, or the Finance Director, nor shall the City Manager, the Finance Director, and their agents, clerks, or employees be liable to any person, firm or corporation for such disclosure made for the purpose of computing or collecting the tax due and owing from any person, firm or corporation, or for the purpose of verifying compliance with this chapter or for the purpose of investigating any criminal or illegal activity.
E. Any city officer or employee, or any agent thereof, who shall divulge any information classified by this chapter as confidential in any manner except in accordance with proper judicial order or as otherwise provided herein or by other law shall be guilty of a violation of this chapter and shall be punished in the manner provided by state law. (Ord. O-86-104 § 5, 1986; Ord. O-85-137 § 1 (part), 1985).