§ 33-06 Confidentiality – Disclosure Restrictions.
RCNY § 33-06
(a)Neither income and expense statements filed in accordance with § 11-208.1 of the Administrative Code and these rules, nor any information set forth or contained in such statements, shall be disclosed to any person or entity, except: (1) to the Tax Commission; (2) to the property owner who filed such income and expense statement or the duly authorized representative of such owner; (3) to the duly authorized agent of the Department of Finance or the Tax Commission whose services have been retained in connection with the review, analysis, or compilation of information contained in such statements upon the execution of an agreement to maintain the confidentiality of such statements; (4) to the legal representative of the Department of Finance or Tax Commission where an owner has brought an action to correct an assessment of real property; or (5) pursuant to proper judicial order or as otherwise provided by law.
(b)Nothing contained in this chapter shall prevent the publication by the Department of Finance or the Tax Commission of statistics taken from income and expense statements which are so classified as to prevent the identification of particular statements and the items thereof.
(c)The Department of Finance shall notify any person or entity that has filed an income and expense statement in accordance with § 11-208.1 of the Administrative Code and these rules of any proceeding commenced or motion or subpoena served to compel disclosure of such statement or of any information contained therein within five business days of receiving any papers requesting such relief, except that in the event of a proceeding, motion or subpoena seeking disclosure of more than fifty income and expense statements, the Department of Finance shall give notice to those authorized representatives whose names are on file with the Department of Finance within fifteen business days of receiving any papers requesting such relief.
