Arizona Revised Statutes Title 11. Counties § 11-505. Disclosure of confidential information; violation; classification; definition

1. To the taxpayer, its successor in interest or a designee of the taxpayer who is authorized in writing by the taxpayer. A principal corporate officer of a parent corporation may execute a written authorization for a controlled subsidiary.

2. To the taxpayer's title company duly licensed with the department of insurance and financial institutions.

3. Pursuant to a lawful court order or a subpoena that is issued by a law enforcement agency pursuant to a criminal investigation.

4. To the auditor general pursuant to an official audit and a written request specifying the information to be disclosed.

1. Images of checks received in payment of any ad valorem property tax.

2. Signatures, bank account numbers and bank routing numbers contained on checks received in payment of any ad valorem property tax.