July 10, 1973

THE HONORABLE FREDERIC LEE RUCK
County Attorney for Fairfax County

CITE: 73-74 412A

I have received your recent letter inquiring whether information contained in the records of the County of Fairfax's Departments of Assessments and Finance regarding personal property and license taxes may be released to the Consumer Protection and Public Utilities Commission of Fairfax County.

As you know, §58-46, Code of Virginia (1950), as amended, provides in pertinent part: "Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the Commissioner or any agent, clerk, commissioner of the revenue, treasurer, or any other State or local tax or revenue officer or employee to divulge any information acquired by him in respect to the transactions, property, income or business of any person, firm or corporation while in the performance of his public duties . . . provided, however, that the Governor may at any time, by written order, direct that any information herein referred to shall be made public or be laid before any court; and, provided, that this inhibition does not extend to any matters required by law to be entered on any public assessment roll or book . . .. Nothing contained herein shall be construed to prohibit the publication of statistics so classified as to prevent the identification of particular reports or returns and the items thereof . . .."

This office has previously ruled that the information contained in personal property books is not subject to the secrecy requirements of §58-46 and that the books should be open to public inspection. Report of the Attorney General (1964-1965), p. 282. With respect to license taxes, this office has opined that to make available a mere list of licensees without any other information would not violate 58-46. Report of the Attorney General (1950-1951), p. 294 and (1966-1967), p. 67.

I am unaware of any section of the Code of Virginia requiring other information relating either to personal property or to license taxes "to be entered on any public assessment roll or book." Accordingly, I am of the opinion that no information other than that contained in personal property books, or a mere list of licensees, may be released except pursuant to a written order of the Governor or in statistics "so classified as to prevent the identification of particular reports or returns and the items thereof." See Report of the Attorney General (1967-1968), p. 58.