2005 Legislation
Print Friendly

HOUSE BILL NO. 222 – Taxpayer info/certain/not disclosed


View Bill Status

View Bill Text

View Statement of Purpose / Fiscal Impact

Text to be added within a bill has been marked with Bold and
Underline. Text to be removed has been marked with
Strikethrough and Italic. How these codes are actually displayed will
vary based on the browser software you are using.

This sentence is marked with bold and underline to show added text.

This sentence is marked with strikethrough and italic, indicating
text to be removed.

Bill Status

H0222......................................................by STATE AFFAIRS
TAXPAYER INFORMATION - Amends existing law to provide that records of a
county assessor containing information showing the income and expenses of a
taxpayer, which information was provided to the assessor by the taxpayer to
permit the assessor to determine the value of property of the taxpayer,
shall be exempt from disclosure under the Public Records Act.
02/16    House intro - 1st rdg - to printing
02/17    Rpt prt - to St Aff
02/24    Rpt out - rec d/p - to 2nd rdg
02/25    2nd rdg - to 3rd rdg
03/04    3rd rdg - PASSED - 67-0-3
      AYES -- Anderson, Andrus, Barraclough, Barrett, Bastian, Bayer,
      Bedke, Bell, Bilbao, Black, Block, Boe, Bolz, Bradford, Cannon,
      Chadderdon, Clark, Collins, Crow, Deal, Denney, Edmunson, Ellsworth,
      Eskridge, Field(18), Field(23), Garrett, Hart, Harwood, Henbest,
      Henderson, Jaquet, Jones, Kemp, Lake, LeFavour, Martinez, Mathews,
      McGeachin, McKague, Miller, Mitchell, Moyle, Nielsen, Nonini,
      Pasley-Stuart, Pence, Raybould, Ring, Ringo, Rusche, Rydalch, Sali,
      Sayler, Schaefer, Shepherd(2), Shepherd(8), Skippen, Smith(30),
      Smith(24), Smylie, Snodgrass, Stevenson, Trail, Wills, Wood, Mr.
      NAYS -- None
      Absent and excused -- Loertscher, Roberts, Shirley
    Floor Sponsor - Edmunson
    Title apvd - to Senate
03/07    Senate intro - 1st rdg - to St Aff
03/14    Rpt out - rec d/p - to 2nd rdg
    Rls susp - PASSED - 30-4-0, 1 vacancy
      AYES -- Andreason, Brandt, Broadsword, Bunderson, Burtenshaw,
      Cameron, Coiner, Compton, Corder, Darrington, Davis, Gannon, Geddes,
      Goedde, Hill, Jorgenson, Keough, Little, Lodge, Malepeai, Marley,
      McGee, McKenzie, Pearce, Richardson, Schroeder, Stegner, Stennett,
      Sweet, Williams
      NAYS -- Burkett, Kelly, Langhorst, Werk
      Absent and excused -- (District 21 seat vacant)
    Floor Sponsor - Stegner
    Title apvd - to House
03/14    To enrol - Rpt enrol - Sp signed
03/14    Pres signed - To Governor
03/15    Governor signed
         Session Law Chapter 58
         Effective: 03/15/05

Bill Text

  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-eighth Legislature                   First Regular Session - 2005
                              IN THE HOUSE OF REPRESENTATIVES
                                     HOUSE BILL NO. 222
                                 BY STATE AFFAIRS COMMITTEE
  1                                        AN ACT
  8    Be It Enacted by the Legislature of the State of Idaho:
  9        SECTION  1.  That  Section  9-340D, Idaho Code, be, and the same is hereby
 10    amended to read as follows:
 13    exempt from disclosure:
 14        (1)  Trade secrets including those contained in response to public  agency
 15    or  independent  public  body  corporate  and  politic  requests for proposal,
 16    requests for clarification, requests for  information  and  similar  requests.
 17    "Trade  secrets"  as  used in this section means information, including a for-
 18    mula, pattern, compilation, program, computer program, device,  method,  tech-
 19    nique, process, or unpublished or in progress research that:
 20        (a)  Derives  independent  economic  value,  actual or potential, from not
 21        being generally known to, and not being readily  ascertainable  by  proper
 22        means  by  other persons who can obtain economic value from its disclosure
 23        or use; and
 24        (b)  Is the subject of efforts that are reasonable under the circumstances
 25        to maintain its secrecy.
 26        (2)  Production records, housing production, rental and financing records,
 27    sale or purchase records, catch records, mortgage portfolio loan documents, or
 28    similar business records of a private concern or enterprise required by law to
 29    be submitted to or inspected by a public agency or submitted to  or  otherwise
 30    obtained  by an independent public body corporate and politic. Nothing in this
 31    subsection shall limit the use which can be made of such information for regu-
 32    latory purposes or its admissibility in any enforcement proceeding.
 33        (3)  Records relating to the appraisal of real property, timber or mineral
 34    rights prior to its acquisition, sale or lease by a public agency or  indepen-
 35    dent public body corporate and politic.
 36        (4)  Any  estimate  prepared by a public agency or independent public body
 37    corporate and politic that details the cost of a  public  project  until  such
 38    time  as  disclosed or bids are opened, or upon award of the contract for con-
 39    struction of the public project.
 40        (5)  Examination, operating or condition reports and all documents  relat-
 41    ing  thereto, prepared by or supplied to any public agency or independent pub-
 42    lic body corporate and politic responsible for the regulation  or  supervision
 43    of  financial  institutions  including, but not limited to, banks, savings and
  1    loan associations, regulated lenders, business and industrial development cor-
  2    porations, credit unions, and insurance companies, or for  the  regulation  or
  3    supervision of the issuance of securities.
  4        (6)  Records  gathered  by  a local agency or the Idaho department of com-
  5    merce, as described in chapter 47, title 67, Idaho Code, for the specific pur-
  6    pose of  assisting a person to locate, maintain, invest in, or expand business
  7    operations in the state of Idaho.
  8        (7)  Shipping and marketing records of commodity commissions used to eval-
  9    uate marketing and advertising strategies and the names and addresses of grow-
 10    ers and shippers maintained by commodity commissions.
 11        (8)  Financial statements and business information and  reports  submitted
 12    by  a legal entity to a port district organized under title 70, Idaho Code, in
 13    connection with a business agreement, or with a development proposal or with a
 14    financing application for any industrial,  manufacturing,  or  other  business
 15    activity within a port district.
 16        (9)  Names  and  addresses of seed companies, seed crop growers, seed crop
 17    consignees, locations of seed crop fields, variety name and acreage  by  vari-
 18    ety.  Upon  the request of the owner of the proprietary variety, this informa-
 19    tion shall be released to the owner. Provided however, that if a seed crop has
 20    been identified as diseased or has been  otherwise  identified  by  the  Idaho
 21    department  of  agriculture,  other  state  departments of agriculture, or the
 22    United States department of agriculture to represent a threat to that particu-
 23    lar seed or commercial crop industry or to individual growers, information  as
 24    to  test results, location, acreage involved and disease symptoms of that par-
 25    ticular seed crop, for that growing season,  shall  be  available  for  public
 26    inspection  and  copying. This exemption shall not supersede the provisions of
 27    section 22-436, Idaho Code.
 28        (10) Information obtained from books, records  and  accounts  required  in
 29    chapter  47,  title  22,  Idaho Code, to be maintained by the Idaho canola and
 30    rapeseed commission and pertaining to the individual production records of ca-
 31    nola or rapeseed growers.
 32        (11) Records of any risk retention or self-insurance program  prepared  in
 33    anticipation  of  litigation  or for analysis of or settlement of potential or
 34    actual money damage claims against  a  public  entity  and  its  employees  or
 35    against the industrial special indemnity fund except as otherwise discoverable
 36    under  the  Idaho  or  federal  rules  of civil procedure. These records shall
 37    include, but are not limited to, claims  evaluations,  investigatory  records,
 38    computerized  reports  of losses, case reserves, internal documents and corre-
 39    spondence relating thereto. At the time any claim is concluded, only statisti-
 40    cal data and actual amounts paid in settlement shall be deemed a public record
 41    unless otherwise ordered to be sealed by a court  of  competent  jurisdiction.
 42    Provided however, nothing in this subsection is intended to limit the attorney
 43    client privilege or attorney work product privilege otherwise available to any
 44    public agency or independent public body corporate and politic.
 45        (12) Records  of  laboratory  test  results provided by or retained by the
 46    Idaho food quality assurance laboratory.  Nothing  in  this  subsection  shall
 47    limit  the use which can be made, or availability of such information if used,
 48    for regulatory purposes or its admissibility in any enforcement proceeding.
 49        (13) Reports required to be filed under chapter 13, title 62, Idaho  Code,
 50    identifying  electrical  or  natural  or manufactured gas consumption data for
 51    an individual customer or account.
 52        (14) Voluntarily prepared environmental audits, and voluntary  disclosures
 53    of  information  submitted on or before December 31, 1997, to an environmental
 54    agency as defined in section 9-803, Idaho Code, which are claimed to be confi-
 55    dential business information.
  1        (15) Computer programs developed or purchased by or for any public  agency
  2    or  independent  public body corporate and politic for its own use. As used in
  3    this subsection, "computer program" means a series of instructions  or  state-
  4    ments  which permit  the functioning of a computer system in a manner designed
  5    to provide storage, retrieval and manipulation of data from the computer  sys-
  6    tem,  and any associated documentation and source material that explain how to
  7    operate the computer program. Computer program does not include:
  8        (a)  The original data including,  but  not  limited  to,  numbers,  text,
  9        voice, graphics and images;
 10        (b)  Analysis,  compilation  and  other  manipulated forms of the original
 11        data produced by use of the program; or
 12        (c)  The mathematical or statistical formulas that would be  used  if  the
 13        manipulated forms of the original data were to be produced manually.
 14        (16) Active  investigative records and trademark usage audits of the Idaho
 15    potato commission specifically relating to  the  enforcement  of  chapter  12,
 16    title 22, Idaho Code, until the commencement of formal proceedings as provided
 17    by  rules  of  the commission; purchase and sales information submitted to the
 18    Idaho potato commission during a trademark usage audit, and  investigation  or
 19    enforcement  proceedings.  Inactive  investigatory  records shall be disclosed
 20    unless the disclosure would violate the standards  set  forth  in  subsections
 21    (1)(a)  through  (f)  of section 9-335, Idaho Code. Nothing in this subsection
 22    shall limit the use which can be made, or availability of such information  if
 23    used, for regulatory purposes or its admissibility in any enforcement proceed-
 24    ing.
 25        (17) All  records  copied or obtained by the director of the department of
 26    agriculture or his designee as a result of an inspection pursuant  to  section
 27    25-3806, Idaho Code, except:
 28        (a)  Records otherwise deemed to be public records not exempt from disclo-
 29        sure pursuant to this chapter; and
 30        (b)  Inspection reports, determinations of compliance or noncompliance and
 31        all other records created by the director or his designee pursuant to sec-
 32        tion 25-3806, Idaho Code.
 33        (18) All  data  and information collected by the division of animal indus-
 34    tries or the state brand board pursuant to the provisions of section  25-207B,
 35    Idaho Code, or rules promulgated thereunder.
 36        (189) Records  disclosed  to a county official by the state tax commission
 37    pursuant to subsection (4)(c) of section 63-3029B, Idaho Code.
 38        (20) Records of a  county  assessor  containing  information  showing  the
 39    income  and  expenses  of  a  taxpayer,  which information was provided to the
 40    assessor by the taxpayer to permit the assessor  to  determine  the  value  of
 41    property of the taxpayer.
 42        SECTION  2.  An  emergency  existing  therefor,  which emergency is hereby
 43    declared to exist, this act shall be in full force and effect on and after its
 44    passage and approval.

Statement of Purpose / Fiscal Impact

                       STATEMENT OF PURPOSE

                             RS 14822

This legislation will allow a business to voluntarily provide
confidential financial information to a county assessor for the
assessor to use in the process of determining the fair market
value assessment of the property.  Upon passage of this
legislation, financial information being voluntarily provided
will not be subject to public disclosure. Under current law, this
type of information may be subject to public disclosure and
therefore is withheld from the assessment process which thereby
inhibits full and complete value assessment of the property.

                           FISCAL NOTE

This bill will have no negative fiscal impact.

Name:  Mark Benson, Potlatch Corporation 
Phone: 208-799-1781