15-8-120: Restricted access to income and expense information submitted to department for property tax purposes.

All income and expense information furnished by a property owner or a property owner's agent to the department for property tax purposes, including but not limited to the department performing an income approach to valuation or determining a property owner's income as disclosed in an application for a property tax assistance program provided for in Title 15, chapter 6, part 3, is confidential and must be treated as provided in 15-30-2618 and 15-31-511.