Except in accordance with judicial order or as otherwise provided by law, no town officer, employee, or agent of the town shall divulge or make known in any way any information obtained from any investigation conducted by the town or its agents or disclosed in any document, report, or return filed in connection with any of the taxes covered by this title. The town officers or employees charged with the custody of such documents, reports, investigations, and returns shall not be required to produce any of them or evidence of anything contained in them in any action or proceeding in any court, except on behalf of the town in an action or proceeding under the provisions of any such taxing ordinances to which the town is a party or on behalf of any party to any action or proceeding under the provisions of such taxing ordinances when the report of facts shown thereby is directly involved in such action or proceeding, in either of which events the court may require the production of, and may admit in evidence, so much of said reports or of the facts shown thereby as are pertinent to the action or proceeding and no more. (Ord. 30, Series 2021)