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This entry was published on 2014-09-22
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SECTION 1449-T
Returns to be secret
Tax (TAX) CHAPTER 60, ARTICLE 31-C
§ 1449-t. Returns to be secret. (a) 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 Broome 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.

(b) 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.

(c) 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.

(d) 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.