S.B. 163 Enrolled

PROPERTY TAX - CONFIDENTIALITY OF
CERTAIN INFORMATION
2004 GENERAL SESSION
STATE OF UTAH
Sponsor: Howard A. Stephenson

LONG TITLE
General Description:
This bill amends provisions of the Open and Public Meetings chapter and the Revenue
and Taxation title relating to confidentiality of information.
Highlighted Provisions:
This bill:
. amends and provides definitions;
. amends the purposes for which a meeting may be closed under the Open and Public
Meetings chapter to include discussion by a county legislative body of commercial
information;
. provides circumstances under which certain individuals may:
. disclose information;
. disclose commercial information; or
. file a lien;
. modifies penalty provisions to provide that an officer or employee of the state or a
county who violates the property tax confidentiality statute may only be dismissed
from office and be disqualified from holding public office for a certain time period if
that officer or employee is convicted of violating the property tax confidentiality
statute;
. grants rulemaking authority to the State Tax Commission; and
. makes technical changes.
Monies Appropriated in this Bill:
None

Other Special Clauses:
This bill provides an immediate effective date.
Utah Code Sections Affected:
AMENDS:
52-4-5, as last amended by Chapter 89, Laws of Utah 1994
59-1-404, as enacted by Chapter 7, Laws of Utah 2003, Second Special Session

Be it enacted by the Legislature of the state of Utah:
Section 1. Section 52-4-5 is amended to read:
52-4-5. Purposes of closed meetings -- Chance meetings and social meetings
excluded -- Disruption of meetings.
(1) (a) A closed meeting may be held pursuant to Section 52-4-4 for any of the following
purposes:
(i) discussion of the character, professional competence, or physical or mental health of
an individual;
(ii) strategy sessions to discuss collective bargaining;
(iii) strategy sessions to discuss pending or reasonably imminent litigation; [or]
(iv) strategy sessions to discuss the purchase, exchange, or lease of real property when
public discussion of the transaction would disclose the appraisal or estimated value of the
property under consideration or prevent the public body from completing the transaction on the
best possible terms;
(v) strategy sessions to discuss the sale of real property when:
(A) public discussion of the transaction would disclose the appraisal or estimated value of
the property under consideration or prevent the public body from completing the transaction on
the best possible terms;
(B) the public body had previously given public notice that the property would be offered
for sale; and
(C) the terms of the sale are publicly disclosed before the public body approves the sale;

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(vi) discussion regarding deployment of security personnel, devices, or systems; [and]
(vii) investigative proceedings regarding allegations of criminal misconduct[.]; and
(viii) discussion by a county legislative body of commercial information as defined in
Section 59-1-404 .
(b) A public body may not interview a person applying to fill an elected position in a
closed meeting.
(c) Nothing in this section may be construed to require any public body to approve the
purchase, sale, exchange, or lease of real property if that public body is not required to approve
the purchase, sale, exchange, or lease of real property under other laws.
(2) This chapter shall not apply to any chance meeting or a social meeting. No chance
meeting or social meeting shall be used to circumvent this chapter.
(3) This chapter shall not prohibit the removal of any person who willfully disrupts a
meeting to the extent that orderly conduct is seriously compromised.
Section 2. Section 59-1-404 is amended to read:
59-1-404. Definitions -- Confidentiality of commercial information obtained from a
property taxpayer or derived from the commercial information -- Rulemaking authority --
Exceptions -- Penalty.
(1) As used in this section[,]:
(a) (i) "commercial information" means:
[(a)] (A) information of a commercial nature obtained from a property taxpayer regarding
the property taxpayer's property; or
[(b)] (B) information derived from the information described in this Subsection
(1)(a)[.](i); and
(ii) (A) "commercial information" does not include information regarding a property
taxpayer's property if the information is intended for public use; and
(B) in accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, for
purposes of Subsection (1)(a)(ii)(A), the commission may by rule prescribe the circumstances
under which information is intended for public use;

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(b) "property taxpayer" means a person that:
(i) is a property owner; or
(ii) has in effect a contract with a property owner to:
(A) make filings on behalf of the property owner;
(B) process appeals on behalf of the property owner; or
(C) pay a tax under Chapter 2, Property Tax Act, on the property owner's property; and
(c) "property taxpayer's property" means property with respect to which a property
taxpayer:
(i) owns the property;
(ii) makes filings relating to the property;
(iii) processes appeals relating to the property; or
(iv) pays a tax under Chapter 2, Property Tax Act, on the property.
(2) Except as provided in Subsections (3) through [(8)] (7), an individual listed under
Subsection 59-1-403 (1)(a) may not disclose commercial information[.]:
(a) obtained in the course of performing any duty that the individual listed under
Subsection 59-1-403 (1)(a) performs under Chapter 2, Property Tax Act; or
(b) relating to an action or proceeding:
(i) with respect to property; and
(ii) that is filed in accordance with this chapter.
(3) (a) Notwithstanding Subsection (2) and subject to Subsection (3)(b), an individual
listed under Subsection 59-1-403 (1)(a) may disclose the following information:
[(a)] (i) the assessed value of property;
[(b) the amount of tax assessed on property;]
[(c)] (ii) the tax rate imposed on property;
[(d)] (iii) a legal description of property;
[(e) a] (iv) the physical description or characteristics of property[; or], including a street
address or parcel number for the property;
[(f)] (v) the square footage or acreage of property[.];

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(vi) the square footage of improvements on property;
(vii) the name of a property taxpayer;
(viii) the mailing address of a property taxpayer;
(ix) the amount of a property tax:
(A) assessed on property;
(B) due on property;
(C) collected on property;
(D) abated on property; or
(E) deferred on property;
(x) the amount of the following relating to property taxes due on property:
(A) interest;
(B) costs; or
(C) other charges;
(xi) the tax status of property, including:
(A) an exemption;
(B) a property classification;
(C) a bankruptcy filing; or
(D) whether the property is the subject of an action or proceeding under this title;
(xii) information relating to a tax sale of property; or
(xiii) information relating to single-family residential property.
(b) (i) Subject to Subsection (3)(b)(ii), a person may receive the information described in
Subsection (3)(a) in written format.
(ii) The following may charge a reasonable fee to cover the actual cost of providing the
information described in Subsection (3)(a) in written format:
(A) the commission;
(B) a county;
(C) a city; or
(D) a town.

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(4) (a) Notwithstanding Subsection (2) and except as provided in Subsection (4)[(b)](c),
an individual listed under Subsection 59-1-403 (1)(a) shall disclose commercial information:
(i) in accordance with judicial order;
(ii) on behalf of the commission in any action or proceeding:
(A) under this title;
(B) under another law under which a property taxpayer is required to disclose commercial
information; or
(C) to which the commission is a party; [or]
(iii) on behalf of any party to any action or proceeding under this title if the commercial
information is directly involved in the action or proceeding[.]; or
(iv) if the requirements of Subsection (4)(b) are met, that is:
(A) directly involved in an action or proceeding involving property if that action or
proceeding has been filed in accordance with this title;
(B) relevant to an action or proceeding involving property if that action or proceeding has
been filed in accordance with this title; or
(C) in preparation for an action or proceeding involving property if that action or
proceeding has been filed in accordance with this title.
(b) Commercial information shall be disclosed in accordance with Subsection (4)(a)(iv):
(i) if the commercial information is obtained from:
(A) a real estate agent if the real estate agent is not a property taxpayer of the property
that is the subject of the action or proceeding;
(B) an appraiser if the appraiser is not a property taxpayer of the property that is the
subject of the action or proceeding;
(C) a property manager if the property manager is not a property taxpayer of the property
that is the subject of the action or proceeding; or
(D) a property taxpayer other than a property taxpayer of the property that is the subject
of the action or proceeding;
(ii) regardless of whether the commercial information is disclosed in more than one action

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or proceeding; and
(iii) (A) if a county board of equalization conducts the action or proceeding, the county
board of equalization takes action to provide that any commercial information disclosed during
the action or proceeding may not be disclosed by any person conducting or participating in the
action or proceeding outside the action or proceeding;
(B) if the commission conducts the action or proceeding, the commission enters a
protective order or, in accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking
Act, makes rules specifying that any commercial information disclosed during the action or
proceeding may not be disclosed by any person conducting or participating in the action or
proceeding outside the action or proceeding; or
(C) if a court of competent jurisdiction conducts the action or proceeding, the court
enters a protective order specifying that any commercial information disclosed during the action
or proceeding may not be disclosed by any person conducting or participating in the action or
proceeding outside the action or proceeding.
[(b)] (c) Notwithstanding Subsection (4)(a), a court may require the production of, and
may admit in evidence, commercial information that is specifically pertinent to the action or
proceeding.
(5) Notwithstanding Subsection (2), this section does not prohibit:
(a) [a property taxpayer or that property taxpayer's duly authorized representative] the
following from receiving a copy of any commercial information relating to the basis for assessing
a tax that is charged to a property [taxpayer's own tax;] taxpayer:
(i) the property taxpayer;
(ii) a duly authorized representative of the property taxpayer;
(iii) a person that has in effect a contract with the property taxpayer to:
(A) make filings on behalf of the property taxpayer;
(B) process appeals on behalf of the property taxpayer; or
(C) pay a tax under Chapter 2, Property Tax Act, on the property taxpayer's property;
(iv) a property taxpayer that purchases property from another property taxpayer; or

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(v) a person that the property taxpayer designates in writing as being authorized to
receive the commercial information;
(b) the publication of statistics as long as the statistics are classified to prevent the
identification of[: (i) a] a particular property taxpayer's commercial information; or
[(ii) a property taxpayer; and]
(c) the inspection by the attorney general or other legal representative of the state or a
legal representative of a political subdivision of the state of the commercial information of a
property taxpayer:
(i) that brings action to set aside or review a tax or property valuation based on the
commercial information;
(ii) against which an action or proceeding is contemplated or has been instituted under
this title; or
(iii) against which the state or a political subdivision of the state has an unsatisfied money
judgment.
[(6) Notwithstanding Subsection (2), the commission may by rule, made in accordance
with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, provide for the issuance of
information concerning the identity and other property tax information of a property taxpayer that
has failed to file a property tax return or pay any property tax due.]
[(7)] (6) Notwithstanding Subsection (2), in accordance with Title 63, Chapter 46a, Utah
Administrative Rulemaking Act, the commission may by rule establish standards authorizing an
individual listed under Subsection 59-1-403 (1)(a) to disclose commercial information:
(a) (i) in a published decision; or
(ii) in carrying out official duties; and
(b) if that individual listed under Subsection 59-1-403 (1)(a) consults with the property
taxpayer that provided the commercial information.
[(8)] (7) Notwithstanding Subsection (2)[, the commission may]:
(a) an individual listed under Subsection 59-1-403 (1)(a) may share commercial
information with [a county assessor in accordance with the authority provided in Chapter 2,

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Property Tax Act; or] the following:
(i) another individual listed in Subsection 59-1-403 (1)(a)(i) or (ii); or
(ii) a representative, agent, clerk, or other officer or employee of a county as required to
fulfill an obligation created by Chapter 2, Property Tax Act;
(b) an individual listed under Subsection 59-1-403 (1)(a) may perform the following to
fulfill an obligation created by Chapter 2, Property Tax Act:
(i) publish notice;
(ii) provide notice; or
(iii) file a lien; or
[(b)] (c) the commission may by rule, made in accordance with Title 63, Chapter 46a,
Utah Administrative Rulemaking Act, share commercial information gathered from returns and
other written statements with the federal government, any other state, any of the political
subdivisions of another state, or any political subdivision of this state, if these political
subdivisions or the federal government grant substantially similar privileges to this state.
[(9)] (8) (a) Any individual listed under Subsection 59-1-403 (1)(a) who violates this
section is guilty of a class A misdemeanor.
(b) If the individual described in Subsection [(9)] (8)(a) is an officer or employee of the
state or a county and is convicted of violating this section, the individual shall be dismissed from
office and be disqualified from holding public office in this state for a period of five years
thereafter.
Section 3. Effective date.
If approved by two-thirds of all the members elected to each house, this bill takes effect
upon approval by the governor, or the day following the constitutional time limit of Utah
Constitution Article VII, Section 8, without the governor's signature, or in the case of a veto, the
date of veto override.

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