Ohio § 5715.50
Full text of Ohio Ohio Revised Code § 5715.50, with citation guidance and answers to common questions.
§ 5715.50.
(A) Except as provided in division (B) of this section, no former or present expert,
clerk, or employee of a county auditor, county board of revision, or the tax commissioner,
and no former or present deputy, assistant, or agent of the tax commissioner shall
divulge, except in the performance of official duties or in any report to the county
auditor, the county board of revision, or the tax commissioner, or when called upon
to testify in any court or proceeding, any information acquired in the exercise of
the powers vested therein by any law, or while claiming to exercise 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 the divulgence of: (1) The name and address of the statutory agent in this state and the names of officers
and directors of any corporation; (2) The name and business address of a vendor, 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 ; (3) 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 when that information is provided to the executive director of a convention and visitors'
bureau operating in the county.
Frequently Asked Questions About Ohio § 5715.50
What does Ohio Revised Code § 5715.50 cover?
Section 5715.50 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 § 5715.50?
A common citation format is "Ohio Revised Code § 5715.50" (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 § 5715.50 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.