Frequently Asked Questions
Public
Records
Q: Are all of the records maintained in the
tax office public records?
A: Most of the documents, correspondence, data
and maps maintained in the tax office, including
maps, property record cards and tax bills, qualify
as public records pursuant to G.S. 132-1. G.S. 132-6
entitles any person to examine and have a copy of
any public record. David Lawrence, Public Records
Law for North Carolina Local Governments 4 (1997).
Three major types of records maintained by county
and municipal tax offices are, however, either specifically
exempted from the definition of public record or
barred from disclosure by federal law. Id. at 150.
First, G.S. 160A-208.1 and 153A-148.1 prohibit
the release of “local tax records that contain
information about a taxpayer’s income or receipts.”
Id. It is a Class 1 misdemeanor to release records
protected by these statutes. Id. Moreover, a person
who violates this provision of law must be dismissed
from public employment and barred from such employment
for five years. Id. Gross receipts and income information
may be included on privilege license applications,
occupancy tax returns and some assessment records.
Id. at 150-51. A tax office employee must take care
to ensure that such information is protected from
disclosure.
Second, the federal Driver’s Privacy Protection
Act prohibits the release of “’personal
information about any individual’” obtained
from a state department of motor vehicles. David
Lawrence, 1997 – 2003 Supplement to Public
Records Law for North Carolina Local Governments
63 (2004) (citing 18 U.S.C. § 2721). Tax offices
are prohibited under this law from disclosing personal
information about a taxpayer, which they obtain
from DMV in connection with the taxation of registered
motor vehicles. Id. Such personal information would
include an individual taxpayer’s name, address,
social security number and driver’s license
number. Id. Information pertaining to the vehicle
itself, such as tag and VIN number, is not protected
by the federal law.
Finally, tax offices should refrain from disclosing
a taxpayer’s Social Security number to the
public without first seeking legal advice as such
disclosure may violate federal law. Id. at 62.
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