Chapter 3.32
AGREEMENT FOR SHARING TAX INFORMATION

Sections:

3.32.010    Agreement for sharing tax information.

3.32.010 Agreement for sharing tax information.

The Washington state department of revenue and Adams County agree that the sharing of information is in the best interest of the citizens of the state of Washington. The department of revenue and Adams County are authorized by Chapter 82.32 RCW to share such information with the understanding that shared tax information is exempt from disclosure under the Public Records Act and remains privileged and confidential pursuant to RCW 82.32.330.

Therefore, the director of the department of revenue and the Adams County commissioners agree that the state and Adams County will share tax information identified in this agreement with one another, and the agents, employees, officers, or any other person associated with either entity acquiring knowledge of such information will be subject to the entire provisions of RCW 82.32.330, and shall act according to the following conditions:

For purposes of this agreement, “tax information” means (a) a taxpayers identity; (b) tax returns; (c) the income, deductions, exemptions, credits, assets, liabilities, net worth, tax liability deficiencies, over assessments, or tax payments whether taken from the taxpayer’s books and records or any other source; (d) whether the taxpayer’s return was, is being, or will be examined or subject to other investigation or processing; (e) other data received by, recorded by, prepared by, furnished to, or collected by the department of revenue or the office of the Adams County assessor with respect to the existence of liability, or the amount thereof, of a person under the laws of this state of Adams County for a tax, penalty, fine, forfeiture, or other imposition or offense, except as otherwise provided by applicable statute.

Information may be shared in written form, telephonically or by electronic media, including computer terminal. In any case, each party shall take all reasonable means necessary to restrict access to tax information to those persons designated to receive such information by either the department of revenue or the Adams County assessor.

Both the state department of revenue and the office of the Adams County assessor shall not share any information obtained through this agreement with any organization or person not authorized to request and receive information. In the event of an inadvertent disclosure of confidential information to persons not designated to receive such information, the agency responsible for such disclosure shall inform the other agency if any part of the inadvertently disclosed information originated with the other agency.

The state department of revenue and the Adams County assessor agree to each appoint an “information security officer” for the purpose of coordinating the exchange of electronically transferred information. Each such officer shall be named in an addendum to this agreement, if information is shared electronically other than telephonic, person to person, or voice conversation.

Information may be shared piecemeal or in combined format covering more than one taxpayer. In any event, information will be shared periodically, at least once a calendar year, or more frequently at reasonable time, upon the request of either agency.

This agreement is not limited to a specific period of time or to specific tax returns, documents, records or other information relating to any specific years or periods; it will be considered to be in effect until revoked by one entity or the other.

Changes may be made to this agreement at any time by the mutual agreement of the signatories or their successors and shall be signed and appended to the document codified this chapter. (Ord. O-4-96 Exh. A)