Ohio Code § 5715.50
Ohio Code § 5715.50. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 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.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5715.50
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 5715.50?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 5715.50 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 5715.50 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.