FOIL - AO - 18754


From: Freeman, Robert (DOS)
Sent: Tuesday, December 20, 2011 4:09 PM
Subject: RE: Online Tax bills

I offer the following brief comments regarding the issue that you raised.

First, although records might identify a particular parcel of real property or
a specific individual, they are owned by the Town, and you, as Town Clerk, are
the legal custodian of Town records.

Second, the Freedom of Information Law specifies in §89(2)(c)(iv) that "when a
record or group of records relates to the right, title or interest in real
property, or relates to the inventory, status or characteristics of real
property", disclosure "shall not be deemed an unwarranted invasion of personal

Third, §1588 of the Real Property Tax Law specifies that "information
regarding date of payment of taxes, the receipt number and related
information...must be stored so that it can be made readily available to the
public in legible form."

In short, if the information at issue is requested pursuant to the Freedom of
Information Law or the Real Property Tax Law, I believe that you would be
required to disclose to comply with those laws.

I hope that I have been of assistance.

Robert J. Freeman
Executive Director
Committee on Open Government
Department of State
One Commerce Plaza
Suite 650
99 Washington Avenue
Albany, NY 12231
Phone: (518)474-2518
Fax: (518)474-1927