§ 311-101. Confidentiality.

(a)

Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by Chapter 718 of the Ohio Revised Code or by the charter or ordinance of the Municipality is confidential, and no person shall access or disclose such information except in accordance with a proper judicial order or in connection with the performance of that person's official duties or the official business of the Municipality as authorized by Chapter 718 of the Ohio Revised Code or the charter or ordinance authorizing the levy. The tax commissioner or a designee thereof may furnish copies of returns filed or otherwise received under this chapter and other related tax information to the Internal Revenue Service, the State Tax Commissioner, and tax administrators of other municipal corporations.

(b)

This section does not prohibit the Municipality from publishing or disclosing statistics in a form that does not disclose information with respect to particular taxpayers.

(c)

In addition to the penalties provided by Section 311-999, any employee of the Municipality who violates the provisions of this section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal, and any member of the local board of review who violates the provisions of this section shall be subject to removal from the local board of review.

(Ordained by Emer. Ord. No. 363-2015, § 2, eff. Jan. 1, 2016)