§ 313-27. Confidential Information.

(a)

Except as otherwise provided in this section, information provided to the treasurer by an advertising host or revealed in the course of an investigation or private hearing shall be confidential to the extent permitted under Ohio law and no person shall disclose such information except in compliance with a proper judicial order from a court of competent jurisdiction, or in the connection with the performance of that person's official duties or the official business of the city as authorized under the Cincinnati Municipal Code.

(b)

The treasurer may furnish any information obtained under this chapter to the Internal Revenue Service, to the state tax treasurer, and to the city tax commissioner upon request.

(c)

The treasurer may disclose any information to any responsible party charged with liability under section 310-13 for the purpose of monitoring and discharging their obligations there under, including, but not limited to, providing a notice of deficiency issued to a taxpayer.

(d)

The treasurer may disclose information in the course of any public proceeding or action to collect taxes assessed by the treasurer.

(Ordained by Emer. Ord. No. 167-2018, § 1, eff. July 1, 2018)