* § 1438-o. 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 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* NB Repealed December 31, 2026