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A. All tax returns, documents, records, and/or reports filed with the borough pursuant to this chapter and all data obtained from tax returns, documents, records, and/or reports are confidential as provided by KIBC 2.40.100 and may not be released for inspection by any person except the licensee, mayor, treasurer, borough attorney, or the assembly; provided, however, that such data may be released upon court order.

B. It is the duty of the borough clerk to safely keep tax returns, documents, records, and/or reports and all data thereof secure from public and private inspection except as provided by this chapter.

C. This section does not prohibit the borough from compiling and publishing statistical analysis concerning the data submitted; provided, that no identification of particular tax returns, documents, records, and/or reports is made. Nothing in this section shall be deemed to prohibit the internal auditor from examining the tax returns, documents, records, and/or reports; provided, that no information obtained from specific or identified tax returns shall be made available to persons other than those authorized to review them under subsection A of this section. [Ord. FY2018-04B §2, 2017; Ord. FY2018-04 §2, 2017. Formerly §3.80.190].