Section 1-3 - Information Practices (a) Requests for public records. All requests for inspection of public records in the custody of the Department shall contain the name of the particular record sought or a description of the record adequate for the Department to identify the record.
(b) Taxpayer inspection of own records. - (i) Any taxpayer who desires to inspect, in person, returns or other tax records in the custody of the Department which pertain to the taxpayer, shall present a driver's license or other photo identification card to verify the taxpayer's identity.
- (ii) Any taxpayer who desires the Department to locate, reproduce, and mail to the taxpayer, returns or other tax records in the custody of the Department which pertain to the taxpayer, shall submit to the Department a written request signed by the same person whose signature appears on the taxpayer's license application or on the returns filed by the taxpayer.
- (iii) The Ad Valorem Tax Division is not the official custodian for information contained on the CAMA system. The "official custodian" of these records is the County Assessor. Accessibility to these records must be approved, in writing, by the County Assessor prior to the information being released. This does not apply to those entities which have an information sharing agreement with the County Assessors nor to the Department of Revenue or its designees. If data retrieval is approved by the County Assessor, information or record searches will be limited to data activety stored on the CAMA system and may not pertain to data located in storage.