Ordinance 3041-07 - Laserfiche WebLink

actions and to produce evidence that is competent, relevant and material to determine the correct amount of the tax that should be paid by the taxpayer. Either party shall be allowed to appeal to the Supreme Court or the Court of Appeals of the State of Washington in the same manner as other civil actions are appealed to those courts. Section 6. Section 1, Subsection 3.19.200 [EMC 3.19.200] Ordinance 2809-04 (2004) which reads as follows: 3.19.200 Public disclosure—Confidentiality—Information sharing. The provisions of Chapter 2.92 of this code apply to records kept by the director, finance department and city clerk. The applications and the contents of the information contained therein constitute public records and are subject to public disclosure. The returns made to the city clerk pursuant to this chapter shall not be made public, nor shall they be subject to the inspection of any person except the mayor, city attorney, finance director, budget director, city clerk, or their respective authorized agents, members of the city council, persons authorized pursuant to court determination under Chapter 42.17 RCW or Chapter 2.92 of this code and proper officers of the Department of Revenue of the state of Washington, for official purposes; and it shall be unlawful for any person to make public or to inform any other person as to the contents or any information contained in or to permit inspection of any application or return except as in this section authorized. (Ord. 2809-04 § 1 (part), 2004) Is hereby amended to read: 3.19.200 Public disclosure—Confidentiality—Information sharing. The provisions of Chapter 2.92 of this code apply to records kept by the director, finance department and city clerk. The applications and the contents of the information contained therein constitute public records and are subject to public disclosure. A. For purposes of this section, unless a different meaning is clearly established by context, the following definitions apply: 1. "Disclose" means to make known to any person in any manner. 2. "Tax information" means: i. A taxpayer's identity; ii. The nature, source, or amount of the taxpayer's income, payments, receipts, deductions, exemption, credits, assets, liability, net worth, tax liability deficiencies, over assessments, or tax payments, whether taken from the taxpayer's books and records or any other source; iii. Whether the taxpayer's return was, is being, or will be examined or subject to other investigation or processing; or iv. Other data received by, recorded by, prepared by, or provided to the Director with respect to a taxpayer. PROVIDED, That tax information shall not include data, material, or documents that do not disclose information related to a specific or identifiable taxpayer. 8