Are all of the records maintained in the tax office public records?
Most of the documents, correspondence, data and maps maintained in the tax office, including maps, property record cards and tax bills, qualify as public records pursuant to G.S. 132-1. G.S. 132-6 entitles any person to examine and have a copy of any public record. David Lawrence, Public Records Law for North Carolina Local Governments 4 (1997). Three major types of records maintained by county and municipal tax offices are, however, either specifically exempted from the definition of public record or barred from disclosure by federal law. Id. at 150. First, G.S. 160A-208.1 and 153A-148.1 prohibit the release of “local tax records that contain information about a taxpayer’s income or receipts.” Id. It is a Class 1 misdemeanor to release records protected by these statutes. Id. Moreover, a person who violates this provision of law must be dismissed from public employment and barred from such employment for five years. Id. Gross receipts and income information may be included on privileg
