A. Nothing in section 3-12-1 of this chapter shall be construed to prohibit the inspection of tax returns and related information by the town attorney, other legal representatives, the finance director, other employees of the town with a need to know such information in connection with the performance of their duties, or law enforcement personnel of the town.

B. Notwithstanding the provisions of this section, the finance director may furnish to the taxing officials of the State of Colorado, its political subdivisions, any other state, or political subdivision, or the United States, any information contained in tax returns and related documents filed pursuant to this title or in the report of an audit or investigation made with respect to a return, if the recipient jurisdiction agrees with the director to grant similar privileges to the town and if such information is to be used by the jurisdiction only for tax purposes. (Ord. 30, Series 2021)