§ 160A-208.1. Disclosure of certain information prohibited. - North Carolina Statutes

§ 160A‑208.1. Disclosure of certain information prohibited.

(a)        DisclosureProhibited. – Notwithstanding Chapter 132 of the General Statutes or any otherlaw regarding access to public records, local tax records that containinformation about a taxpayer's income or receipts are not public records. Acurrent or former officer, employee, or agent of a city who in the course ofservice to or employment by the city has access to information about the amountof a taxpayer's income or receipts may not disclose the information to anyother person unless the disclosure is made for one of the following purposes:

(1)        To comply with acourt order or a law.

(2)        Review by theAttorney General or a representative of the Attorney General.

(3)        To sort, process, ordeliver tax information on behalf of the city, as necessary to administer atax.

(4)        To include on aproperty tax receipt the amount of property taxes due and the amount ofproperty taxes deferred on a residence classified under G.S. 105‑277.1B,the property tax homestead circuit breaker.

(b)        Punishment. – Aperson who violates this section is guilty of a Class 1 misdemeanor. If theperson committing the violation is an officer or employee, that person shall bedismissed from public office or public employment and may not hold any publicoffice or public employment in this State for five years after the violation.  (1993, c. 485, s. 34; 1994,Ex. Sess., c. 14, s. 67; 2008‑35, s. 1.5.)