Section 3406 - Records open to inspection(a) The minute book and other fiscal records and documents of the county may be open to the inspection of any taxpayer thereof, but the proper officers may make reasonable rules and regulations respecting the time of such inspection and fees for copying.(b) In case any officer shall refuse to permit the inspection of any fiscal record or document, the taxpayer may, by petition to the court of common pleas of the county, set forth his reasons for desiring to make such inspection, and if the court deems such reasons proper it shall order the officer to permit the inspection to be made.1953, July 28, P.L. 723, art. IV, § 406. Amended 1990, Oct. 5, P.L. 519, No. 125, § 2, effective in 60 days.