NY Real Prop Tax L § 499-HH (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 4-A - Tax Abatement for Certain Commercial Properties in a City of One Million or More Persons 499-HH - Confidentiality.

§  499-hh.  Confidentiality.    1.  Except in accordance with a proper   judicial order or as otherwise provided by law, it shall be unlawful for   the commissioner of finance, any officer or employee of  the  department   of  finance,  the  president  or  a  commissioner or employee of the tax   commission, any person engaged or retained by such  department  or  such   commission on an independent contract basis, or any person who, pursuant   to  this  title, is permitted to inspect any information submitted by an   applicant to the department of finance pursuant to this title or to whom   a copy, an abstract or a portion of any such information  is  furnished,   to  divulge  or  make  known  in  any manner any such information to any   person  not  authorized  pursuant  to  this  title   to   inspect   such   information. The officers charged with custody of such information shall   not  be  required to produce any of it or evidence of anything contained   in it in any action or proceeding in any court except on behalf  of  the   commissioner  of finance in an action or proceeding under the provisions   of this title, or on behalf of any party to  any  action  or  proceeding   under  the provisions of this title when such information or facts shown   thereby are directly involved in such action or proceeding, in either of   which events the court may require the production of, and may  admit  in   evidence  so  much of such information or of the facts shown thereby, as   are pertinent to the action or proceeding and no  more.  Nothing  herein   shall   be   construed   to   prohibit   the  inspection  by  the  legal   representatives of the department of finance or the  tax  commission  of   such information submitted by any applicant who shall bring an action to   correct an assessment. Nothing herein shall be construed to prohibit the   delivery   to   an   applicant   or   the  applicant's  duly  authorized   representative of a certified copy of any information  submitted  by  an   applicant to the department of finance pursuant to this title; or to any   agency  or any department of any city having a population of one million   or more provided the same is requested for  official  business;  nor  to   prohibit the inspection for official business of such information by the   corporation  counsel  or  other legal representatives of a city having a   population of one million or more or by the  district  attorney  of  any   county  within  such city; nor to prohibit the publication of statistics   so classified as to prevent the identification of  such  information  or   particular  items  thereof. Information submitted by an applicant to the   department of finance pursuant to this title shall  not  be  subject  to   disclosure pursuant to article six of the public officers law.2.  Any violation of the provisions of subdivision one of this section   shall be punished by a fine not exceeding one  thousand  dollars  or  by   imprisonment  not  exceeding one year, or both, at the discretion of the   court, and if the offender be an officer or employee of  the  department   of  finance  or  of  the tax commission, the offender shall be dismissed   from office.