County Bulletin
TO: ALL
COUNTY AUDITORS - Bulletin No. 246
FROM: Edgar L. Lindley, Tax Commissioner
DATE: January 31, 1979
RE: Confidentiality
of Certain Tax Information
Several sections of the Ohio Revised Code provide for the
confidentiality of personal property tax returns and
supporting documents. County Auditors, as deputies and agents
of the Tax Commissioner, must be cognizant of the types of
information that are confidential and must take every
precaution to insure that such information is not open to
public inspection nor is revealed to unauthorized persons.
The basic code section prohibiting the divulging of
information is Section 5703.21, which reads:
"No agent of the department of taxation, except in his
report to the department or when called on to testify in
any court or proceeding, shall divulge any information
acquired by him as to the transactions, property, or
business of any company, firm, corporation, person,
association, partnership, or public utility while acting
or claiming to act under orders of the department.
Whoever violates this section shall thereafter be
disqualified from acting as agent or in any other
capacity under the appointment or employment of the
department."
Sections 5715.49 and 5715.50 refer directly to County
Auditors and their employees, and recite basically the same
prohibitions.In addition to the above, other sections
specifically enumerate documents which are confidential. The
following property tax documents are not open to public
inspection by reason of the code sections indicated:
Document
Code Section
|
All personal property tax returns and copies thereof.
(this includes the tax return and all supporting
schedules and exhibits)
|
5711.11
|
|
Financial statements and balance sheets Form 921)
|
5711.101
|
|
Preliminary assessment certificates
|
5711.24
|
|
Amended assessment certificates
|
5711.25
|
|
Final assessment certificates
|
5711.26
|
|
Certificates of valuation and distribution of public
utility property
|
5703.21
|
Section 319.34 of the Revised Code provides that the
classified tax list and duplicate, whether in the possession
of the County Auditor or the County Treasurer, is not open to public
inspection. However, the general personal property tax list
and duplicate and the real and public utility property tax
list and duplicate are open to public
inspection.On occasion, an agent or employee of the Internal
Revenue Service will ask to view or copy certain confidential
documents. The Department of Taxation and the Internal
Revenue Service have a written agreement providing for the
exchange of tax information. This agreement sets forth a
specific procedure which agents from either office must
follow in order to obtain information from the other.
Internal Revenue Service agents should be advised to request
confidential property tax information through the disclosure
office at their district office. Under no circumstances should a
County Auditor release confidential information to a
representative of the Internal Revenue Service without
written permission from the Tax Commissioner or his duly
authorized representative.The Department of Taxation
has no similar exchange agreement with other branches of the
Federal government, other agencies of this state, or other
local government agencies. Accordingly and unless otherwise
specified by law, the confidential documents and information
mentioned herein are not to be viewed or
disclosed to any other elected or appointed state or local
official or to their employees.Frequently a person claiming
to represent a taxpayer will request a copy of a confidential
document. Written authorization from the taxpayer to the
County Auditor must be presented before a copy of the
confidential document can be released.
Previous County Auditor Bulletins concerning this subject are
hereby rescinded.