2010 New York Code
TAX - Tax
Article 31-C - (1449-F - 1449-T) TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF BROOME
1449-T - Returns to be secret.

§  1449-t.  Returns to be secret. (a) Except in accordance with proper
  judicial order or as otherwise provided by law, it shall be unlawful for
  the treasurer or any officer or employee of the county of Broome or  any
  person  engaged  or  retained  by such county on an independent contract
  basis to divulge or make known in any manner the particulars  set  forth
  or  disclosed  in any return required under a local law enacted pursuant
  to this article. However, that nothing in this  section  shall  prohibit
  the  recording officer from making a notation on an instrument effecting
  a conveyance indicating the amount of tax paid. No  recorded  instrument
  effecting a conveyance shall be considered a return for purposes of this
  section.
    (b) The officers charged with the custody of such returns shall not be
  required  to  produce  any  of them or evidence of anything contained in
  them in any action or proceeding in any court, except on behalf  of  the
  county in any action or proceeding involving the collection of a tax due
  under  a local law enacted pursuant to this article to which such county
  or an officer or employee of such county is a party or a claimant, or on
  behalf of any party to any action or proceeding under the provisions  of
  a  local  law enacted pursuant to this article when the returns or facts
  shown thereby are directly involved in such action or proceeding, in any
  of which events the court may require the production of, and  may  admit
  in  evidence,  so much of said returns or of the facts shown thereby, as
  are pertinent to the action or proceeding and no more.
    (c) Nothing herein shall be construed to prohibit the  delivery  to  a
  grantor  or  grantee of an instrument effecting a conveyance or the duly
  authorized representative of a grantor or grantee of a certified copy of
  any return filed in connection with such instrument or to  prohibit  the
  publication of statistics so classified as to prevent the identification
  of  particular  returns  and the items thereof, or the inspection by the
  legal representatives of such county of the return of any  taxpayer  who
  shall bring action to set aside or review the tax based thereon.
    (d)  Any officer or employee of such county who willfully violates the
  provisions of this  section  shall  be  dismissed  from  office  and  be
  incapable  of  holding  any  public office in this state for a period of
  five years thereafter.