11-505

11-505. Disclosure of confidential information;
violation; classification; definition

A. A person, including a former employee or agent of the treasurer, who has
received confidential information while an employee or agent of the treasurer shall not
disclose that information except as provided in subsection B.

B. Confidential information relating to:

1. A taxpayer may be disclosed to the taxpayer, its successor in interest or a
designee of the taxpayer who is authorized in writing by the taxpayer. A principal
corporate officer of a parent corporation may execute a written authorization for a
controlled subsidiary.

2. A taxpayer may be disclosed to the taxpayer's title company duly licensed with
the department of financial institutions.

3. A taxpayer may be disclosed pursuant to a lawful court order or a subpoena that
is issued by a law enforcement entity pursuant to a criminal investigation.

4. A taxpayer may be disclosed to the auditor general pursuant to an official audit
and a written request specifying the information to be disclosed.

C. A knowing disclosure of confidential information in violation of this section is
a class 6 felony.

D. For the purposes of this section, "confidential information" includes the
following information whether it concerns individual taxpayers or is aggregate
information for specifically identified taxpayers:

1. Images of checks received in payment of ad valorem property tax.

2. Signatures, bank account numbers and bank routing numbers contained on checks
received in payment of ad valorem property tax.