Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
260.0000 CONFIDENTIAL RECORDS OF TAXPAYER
260.0050 Law Enforcement Agency. A code enforcement division of a county's building department is not a "law enforcement agency" within the meaning of Revenue and Taxation Code section 408(b), to which assessors' records must be disclosed. California courts have held that "law enforcement" is to be narrowly construed to mean having traditional law enforcement powers to enforce the penal statutes of this state. Almost any agency is empowered to administer and enforce some law, regulation, or ordinance. However, such law enforcement power does not make an agency a "law enforcement agency" for purposes of section 408(b). Traditional law enforcement agencies would be, for example, local police departments, California Highway Patrol, alcohol and drug enforcement agencies, local sheriff departments, federal marshals, Federal Bureau of Investigation, Federal Drug and Alcohol Enforcement Agencies, the California Attorney General's investigative staff, and any other similar local, state, or federal agency enforcing the penal laws of this state or of the federal government. C 10/5/2000.