Ohio § 5715.49
Full text of Ohio Ohio Revised Code § 5715.49, with citation guidance and answers to common questions.
§ 5715.49.
(A) Except as provided in division (B) or (C) of this section, no former or present county
auditor or member of a county board of revision shall divulge, except in the performance
of official duties or upon the order of the department of taxation, or when called
upon to testify in any court or proceeding, any information acquired in the exercise
of the powers vested by the laws relating to taxation, or while claiming to exercise
any such powers, as to the transactions, property, or business of any person, company,
firm, corporation, association, or partnership. Whoever violates this section shall thereafter be disqualified from acting in any
official capacity in connection with the assessment or collection of taxes or recoupment
charges. (B) Division (A) of this section does not prohibit a county auditor from divulging the
name and business address of a vendor, a vendor's license number, or information regarding
the active or inactive status of a vendor's license issued by the county auditor pursuant
to section 5739.17 of the Revised Code . (C) Division (A) of this section does not prohibit a county auditor from divulging to
the executive director of a convention and visitors' bureau operating in the county
the tax return information of a hotel subject to a lodging tax levied by the county
pursuant to section 5739.09 of the Revised Code .
Frequently Asked Questions About Ohio § 5715.49
What does Ohio Revised Code § 5715.49 cover?
Section 5715.49 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5715.49?
A common citation format is "Ohio Revised Code § 5715.49" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5715.49 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.