2005 North Carolina Code - General Statutes § 132-1.1. Confidential communications by legal counsel to public board or agency; State tax information; public enterprise billing information; Address Confidentiality Program information.

§ 132‑1.1.  Confidential communications by legal counsel to public board or agency; State tax information; public enterprise billing information; Address Confidentiality Program information.

(a)       Confidential Communications. – Public records, as defined in G.S. 132‑1, shall not include written communications (and copies thereof) to any public board, council, commission or other governmental body of the State or of any county, municipality or other political subdivision or unit of government, made within the scope of the attorney‑client relationship by any attorney‑at‑law serving any such governmental body, concerning any claim against or on behalf of the governmental body or the governmental entity for which such body acts, or concerning the prosecution, defense, settlement or litigation of any judicial action, or any administrative or other type of proceeding to which the governmental body is a party or by which it is or may be directly affected. Such written communication and copies thereof shall not be open to public inspection, examination or copying unless specifically made public by the governmental body receiving such written communications; provided, however, that such written communications and copies thereof shall become public records as defined in G.S. 132‑1 three years from the date such communication was received by such public board, council, commission or other governmental body.

(b)       State and Local Tax Information. – Tax information may not be disclosed except as provided in G.S. 105‑259. As used in this subsection, "tax information" has the same meaning as in G.S. 105‑259. Local tax records that contain information about a taxpayer's income or receipts may not be disclosed except as provided in G.S. 153A‑148.1 and G.S. 160A‑208.1.

(c)       Public Enterprise Billing Information. – Billing information compiled and maintained by a city or county or other public entity providing utility services in connection with the ownership or operation of a public enterprise, excluding airports, is not a public record as defined in G.S. 132‑1. Nothing contained herein is intended to limit public disclosure by a city or county of billing information:

(1)       That the city or county determines will be useful or necessary to assist bond counsel, bond underwriters, underwriters' counsel, rating agencies or investors or potential investors in making informed decisions regarding bonds or other obligations incurred or to be incurred with respect to the public enterprise;

(2)       That is necessary to assist the city, county, State, or public enterprise to maintain the integrity and quality of services it provides; or

(3)       That is necessary to assist law enforcement, public safety, fire protection, rescue, emergency management, or judicial officers in the performance of their duties.

As used herein, "billing information" means any record or information, in whatever form, compiled or maintained with respect to individual customers by any owner or operator of a public enterprise, as defined in G.S. 160A‑311, excluding subdivision (9), and G.S. 153A‑274, excluding subdivision (4), or other public entity providing utility services, excluding airports, relating to services it provides or will provide to the customer.

(d)       Address Confidentiality Program Information. – The actual address and telephone number of a program participant in the Address Confidentiality Program established under Chapter 15C of the General Statutes is not a public record within the meaning of Chapter 132. The actual address and telephone number of a program participant may not be disclosed except as provided in Chapter 15C of the General Statutes.

(e)       Controlled Substances Reporting System Information. – Information compiled or maintained in the Controlled Substances Reporting System established under Article 5E of Chapter 90 of the General Statutes is not a public record as defined in G.S. 132‑1 and may be released only as provided under Article 5E of Chapter 90 of the General Statutes. (1975, c. 662; 1993, c. 485, s. 38; 1995 (Reg. Sess., 1996), c. 646, s. 21; 2001‑473, s. 1; 2002‑171, s. 7; 2003‑287, s. 1; 2005‑276, s. 10.36(b).)