Tax Type
Local Taxes
Property Tax
Description
Confidentiality of Personal Property Tax Information
Topic
Local Taxes Discussion
Taxpayers
Date Issued
03-21-1985
[Opinion - Virginia Attorney General: 1985 at 397]
REQUEST BY: Honorable Danny C. Ball Commissioner of the Revenue for Wise County
OPINION BY: Gerald L. Baliles, Attorney General
OPINION:
You have asked two questions concerning the confidentiality of personal property tax information. First, you ask whether the tax ticket mailed to the taxpayer may contain a description of the motor vehicle assessed. Second, you ask whether you may divulge the social security numbers of all taxpayers to the county treasurer for collection of delinquent taxes under the Setoff Debt Collection Act (the "Act"), §§ 58.1-520 through 58.1-534 of the Code of Virginia.
Section 58.1-3, the statute protecting certain information provided to tax or revenue officers, states, in part:
"[T]he . . . commissioner of the revenue, treasurer, or any other state or local tax or revenue officer or employee . . . shall not divulge any information acquired by him in the performance of his duties with respect to the transactions, property, including personal property, income or business of any person, firm or corporation . . . . The provisions . . . shall not be applicable, however, to:
2. Acts performed or words spoken or published in the line of duty under the law."
In answer to your first question, the statute is intended to protect the taxpayer from disclosure of confidential tax information to third parties. It is my opinion that you are not in violation of § 58.1-3 if you describe the owner's personal property on the tax ticket which is sent to him. Such description, however, should not be entered on the personal property book which is prepared and made a matter of public record according to §§ 58.1-3115 and 58.1-3118, except to the extent required to satisfy the requirements of § 58.1-3115. See 1981-1982 Report of the Attorney General at 380.
In answer to your second question, the prohibition contained in § 58.1-3 does not apply to "acts performed or words spoken or published in the line of duty under the law . . . ." Previous Opinions of this Office have found that the " line of duty" exclusion from the otherwise applicable provisions of § 58.1-3 allows local tax or revenue officers or employees to divulge information to other such officers or employees. See, e.g., Reports of the Attorney General: 1982-1983 at 603 (revenue officer may disclose tax information to attorney collecting delinquent taxes); 1975-1976 at 394 (commissioner of revenue may transfer personal property tax return to treasurer).
You are not prohibited from sharing with the treasurer information that is necessary for the performance of the treasurer's duties. Under § 58.1-3103, the commissioner is required to assess the fair market value of all nonexempt personal property. § 58.1-3919 requires the treasurer to collect all taxes not paid when due "by distress or otherwise." In order to utilize the Act administered by the Department of Taxation, the treasurer must submit taxpayer identifying information, including social security numbers, as authorized by §§ 58.1-521 and 58.1-533.
In light of the complementary nature of the duties of the offices of commissioner of the revenue and treasurer, and the necessity for social security numbers in order to utilize the Act, your transfer of these numbers to the treasurer for use in the collection of taxes is "in the line of duty under the law." While the provisions of § 58.1-3 are applicable to a treasurer, he may provide information to the Department of Taxation necessary to trigger the Act, because that would be in the line of his duties.
Attorney General's Opinion