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S1154......................................by LOCAL GOVERNMENT AND TAXATION
REAL PROPERTY - TRANSFERS - Amends and adds to existing law to provide an
exemption from disclosure for certain real property transfer certificates;
to provide a statement of purpose; to define terms; to provide for
reporting of information relating to real property transfers; to provide
for exemptions from reporting; to provide for disclosure of reporting
information; and to provide for penalties.
02/12 Senate intro - 1st rdg - to printing
02/13 Rpt prt - to Loc Gov
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature First Regular Session - 2001
IN THE SENATE
SENATE BILL NO. 1154
BY LOCAL GOVERNMENT AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO TRANSFERS OF REAL PROPERTY; AMENDING SECTION 9-340D, IDAHO CODE,
3 TO PROVIDE AN EXEMPTION FROM DISCLOSURE FOR CERTAIN PROPERTY TRANSFER CER-
4 TIFICATES; AMENDING CHAPTER 3, TITLE 63, IDAHO CODE, BY THE ADDITION OF A
5 NEW SECTION 63-307A, IDAHO CODE, TO PROVIDE A STATEMENT OF PURPOSE, TO
6 DEFINE TERMS, TO PROVIDE FOR REPORTING OF INFORMATION RELATING TO REAL
7 PROPERTY TRANSFERS, TO PROVIDE FOR EXEMPTIONS FROM REPORTING, TO PROVIDE
8 FOR DISCLOSURE OF REPORTING INFORMATION AND TO PROVIDE FOR PENALTIES.
9 Be It Enacted by the Legislature of the State of Idaho:
10 SECTION 1. That Section 9-340D, Idaho Code, be, and the same is hereby
11 amended to read as follows:
12 9-340D. RECORDS EXEMPT FROM DISCLOSURE -- TRADE SECRETS, PRODUCTION
13 RECORDS, APPRAISALS, BIDS, PROPRIETARY INFORMATION. The following records are
14 exempt from disclosure:
15 (1) Trade secrets including those contained in response to public agency
16 or independent public body corporate and politic requests for proposal,
17 requests for clarification, requests for information and similar requests.
18 "Trade secrets" as used in this section means information, including a for-
19 mula, pattern, compilation, program, computer program, device, method, tech-
20 nique, process, or unpublished or in progress research that:
21 (a) Derives independent economic value, actual or potential, from not
22 being generally known to, and not being readily ascertainable by proper
23 means by other persons who can obtain economic value from its disclosure
24 or use; and
25 (b) Is the subject of efforts that are reasonable under the circumstances
26 to maintain its secrecy.
27 (2) Production records, housing production, rental and financing records,
28 sale or purchase records, catch records, mortgage portfolio loan documents, or
29 similar business records of a private concern or enterprise required by law to
30 be submitted to or inspected by a public agency or submitted to or otherwise
31 obtained by an independent public body corporate and politic. Nothing in this
32 subsection shall limit the use which can be made of such information for regu-
33 latory purposes or its admissibility in any enforcement proceeding.
34 (3) Records relating to the appraisal of real property, timber or mineral
35 rights prior to its acquisition, sale or lease by a public agency or indepen-
36 dent public body corporate and politic.
37 (4) Any estimate prepared by a public agency or independent public body
38 corporate and politic that details the cost of a public project until such
39 time as disclosed or bids are opened, or upon award of the contract for con-
40 struction of the public project.
41 (5) Examination, operating or condition reports and all documents relat-
42 ing thereto, prepared by or supplied to any public agency or independent pub-
43 lic body corporate and politic responsible for the regulation or supervision
2
1 of financial institutions including, but not limited to, banks, savings and
2 loan associations, regulated lenders, business and industrial development cor-
3 porations, credit unions, and insurance companies, or for the regulation or
4 supervision of the issuance of securities.
5 (6) Records gathered by a local agency or the Idaho department of com-
6 merce, as described in chapter 47, title 67, Idaho Code, for the specific
7 purpose of assisting a person to locate, maintain, invest in, or expand busi-
8 ness operations in the state of Idaho.
9 (7) Shipping and marketing records of commodity commissions used to eval-
10 uate marketing and advertising strategies and the names and addresses of grow-
11 ers and shippers maintained by commodity commissions.
12 (8) Financial statements and business information and reports submitted
13 by a legal entity to a port district organized under title 70, Idaho Code, in
14 connection with a business agreement, or with a development proposal or with a
15 financing application for any industrial, manufacturing, or other business
16 activity within a port district.
17 (9) Names and addresses of seed companies, seed crop growers, seed crop
18 consignees, locations of seed crop fields, variety name and acreage by vari-
19 ety. Upon the request of the owner of the proprietary variety, this informa-
20 tion shall be released to the owner. Provided however, that if a seed crop has
21 been identified as diseased or has been otherwise identified by the Idaho
22 department of agriculture, other state departments of agriculture, or the
23 United States department of agriculture to represent a threat to that particu-
24 lar seed or commercial crop industry or to individual growers, information as
25 to test results, location, acreage involved and disease symptoms of that par-
26 ticular seed crop, for that growing season, shall be available for public
27 inspection and copying. This exemption shall not supersede the provisions of
28 section 22-436, Idaho Code.
29 (10) Information obtained from books, records and accounts required in
30 chapter 47, title 22, Idaho Code, to be maintained by the Idaho canola and
31 rapeseed commission and pertaining to the individual production records of ca-
32 nola or rapeseed growers.
33 (11) Records of any risk retention or self-insurance program prepared in
34 anticipation of litigation or for analysis of or settlement of potential or
35 actual money damage claims against a public entity and its employees or
36 against the industrial special indemnity fund except as otherwise discoverable
37 under the Idaho or federal rules of civil procedure. These records shall
38 include, but are not limited to, claims evaluations, investigatory records,
39 computerized reports of losses, case reserves, internal documents and corre-
40 spondence relating thereto. At the time any claim is concluded, only statisti-
41 cal data and actual amounts paid in settlement shall be deemed a public record
42 unless otherwise ordered to be sealed by a court of competent jurisdiction.
43 Provided however, nothing in this subsection is intended to limit the attorney
44 client privilege or attorney work product privilege otherwise available to any
45 public agency or independent public body corporate and politic.
46 (12) Records of laboratory test results provided by or retained by the
47 Idaho food quality assurance laboratory. Nothing in this subsection shall
48 limit the use which can be made, or availability of such information if used,
49 for regulatory purposes or its admissibility in any enforcement proceeding.
50 (13) Reports required to be filed under chapter 13, title 62, Idaho Code,
51 identifying electrical or natural or manufactured gas consumption data for
52 an individual customer or account.
53 (14) Voluntarily prepared environmental audits, and voluntary disclosures
54 of information submitted on or before December 31, 1997, to an environmental
55 agency as defined in section 9-803, Idaho Code, which are claimed to be confi-
3
1 dential business information.
2 (15) Computer programs developed or purchased by or for any public agency
3 or independent public body corporate and politic for its own use. As used in
4 this subsection, "computer program" means a series of instructions or state-
5 ments which permit the functioning of a computer system in a manner designed
6 to provide storage, retrieval and manipulation of data from the computer sys-
7 tem, and any associated documentation and source material that explain how to
8 operate the computer program. Computer program does not include:
9 (a) The original data including, but not limited to, numbers, text,
10 voice, graphics and images;
11 (b) Analysis, compilation and other manipulated forms of the original
12 data produced by use of the program; or
13 (c) The mathematical or statistical formulas that would be used if the
14 manipulated forms of the original data were to be produced manually.
15 (16) Active investigative records and trademark usage audits of the Idaho
16 potato commission specifically relating to the enforcement of chapter 12,
17 title 22, Idaho Code, until the commencement of formal proceedings as provided
18 by rules of the commission; purchase and sales information submitted to the
19 Idaho potato commission during a trademark usage audit, and investigation or
20 enforcement proceedings. Inactive investigatory records shall be disclosed
21 unless the disclosure would violate the standards set forth in subsections
22 (1)(a) through (f) of section 9-335, Idaho Code. Nothing in this subsection
23 shall limit the use which can be made, or availability of such information if
24 used, for regulatory purposes or its admissibility in any enforcement proceed-
25 ing.
26 (17) Property transfer certificates filed with the county assessor pursu-
27 ant to section 63-307A, Idaho Code.
28 SECTION 2. That Chapter 3, Title 63, Idaho Code, be, and the same is
29 hereby amended by the addition thereto of a NEW SECTION, to be known and des-
30 ignated as Section 63-307A, Idaho Code, and to read as follows:
31 63-307A. PURPOSE -- DEFINITIONS -- REPORTING -- EXEMPTIONS -- DISCLOSURE
32 -- PENALTIES. (1) The purpose of this section is to comply with the dictates
33 of the constitution of the state of Idaho and the requirements of sections
34 63-314 and 63-315, Idaho Code, by establishing a procedure to obtain sales
35 price data necessary to ensure that all parcels of property under the
36 assessor's jurisdiction are appraised and assessed at current market value and
37 that adjusted market value annually certified to the state department of edu-
38 cation is accurately determined. Information received under this procedure
39 shall not be used for the assessment or collection of either a transfer tax or
40 an excise tax by the state of Idaho or any of its political subdivisions. In
41 addition, the assessor shall screen each sale to be used for the annual ratio
42 study in accordance with nationally accepted published standards to ensure
43 that the sale price is a valid indicator of market value.
44 (2) As used in this section:
45 (a) "Property transfer certificate" means a certificate, as designed and
46 set forth in rule by the state tax commission, to be used by all county
47 assessors in the state requiring the person making the certification to
48 either declare the sale price of the property transferred or state that
49 such transfer is exempt from the required disclosure of value as provided
50 in this section.
51 (b) "Purchaser" means a person who has become an owner of real property
52 through taking title by deed, grant or contract of sale of real property
53 for an agreed upon price.
4
1 (c) "Sale price" means the amount of the sale price attributable to real
2 and personal property paid or to be paid, including the amount of any lien
3 or liens thereon.
4 (d) "Transfer" means the conveyance in title to real property or owner-
5 ship in real property from one (1) person to another person through an act
6 of the parties or by operation law.
7 (3) All transfers of real property, including transfers of a partial
8 interest in real property, executed by the purchaser after July 1, 2001, shall
9 be reported on a property transfer certificate and delivered to the office of
10 the county assessor in the county in which the real property is located. The
11 purchaser, as a party to the real property transfer, shall cause to be deliv-
12 ered to the county assessor within thirty (30) days from the closing of the
13 transfer of real property a property transfer certificate declaring the con-
14 sideration paid for the real property transferred or claiming an exemption
15 from disclosure.
16 (4) The disclosure of value required by this section shall not apply to:
17 (a) An instrument executed by the purchaser prior to July 1, 2001; or
18 (b) A transfer not requiring a name change or change of ownership on the
19 assessor's property records as provided in section 63-307, Idaho Code.
20 (5) The property transfer certificate and the information therein shall
21 be held confidential by the county assessor; provided however, that such cer-
22 tificates and information may be released to Idaho licensed or certified
23 appraisers pursuant to chapter 41, title 54, Idaho Code, real estate brokers,
24 associate brokers or real estate salespersons pursuant to chapter 20, title
25 54, Idaho Code, and the Idaho state tax commission. Provided further, that raw
26 data which is necessary for property valuation appeal resolution or judicial
27 proceedings is not confidential, and summaries, analyses and evaluations based
28 upon the information compiled in the property tax certificates may be dis-
29 closed.
30 (6) (a) If a court finds that a public official has improperly released
31 information pursuant to subsection (5) of this section, a civil penalty
32 shall be assessed against the public official in an amount not to exceed
33 one thousand dollars ($1,000), which shall be paid to the applicable
34 county's current expense fund.
35 (b) A purchaser who willfully makes a false statement on the certificate
36 declaring the consideration paid for the real property transferred, or who
37 claims an exemption from disclosure with knowledge that the transfer is
38 not entitled to the exemption, shall be guilty of a misdemeanor.
39 (c) A purchaser who fails to deliver the transfer certificate to the
40 office of the county assessor within thirty (30) days from the closing of
41 the transfer shall be subject to a civil penalty of one hundred dollars
42 ($100) plus court costs and attorney's fees. Such penalty shall be
43 enforceable by the prosecuting attorney as a civil judgment through the
44 district court of the county in which the property is located.
STATEMENT OF PURPOSE
RS 10968
The purpose of this bill is to provide county assessors
with complete and accurate market information by requiring sales
price disclosure of property. This bill provides that such
information provided to the county assessor shall remain
confidential and cannot be used for either a transfer or excise
tax.
The law requires that county assessor s determine the
market value of property within their jurisdiction pursuant to
rules prescribed by the State Tax Commission. Courts have ruled
that this assessment shall be full market value.
This bill requires that a transfer certificate be delivered
to the county assessor within a specified time from the closing
date. It also includes a civil penalty of $1000 if the assessor
improperly releases confidential information and a $100 civil
penalty if an individual fails to deliver the information.
FISCAL IMPACT
No impact on the state general fund or any political
subdivision. There would be a savings to some counties that
belong to a multiple listing service as the fee would not have
to be paid.
Contact: Idaho Association of Counties Phone: 345-9126 Dan
Chadwick, Tony Poinelli, Maggie Mahoney
STATEMENT OF PURPOSE/FISCAL IMPACT S 115