Print Friendly HOUSE BILL NO. 222 – Taxpayer info/certain/not disclosed
HOUSE BILL NO. 222
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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,
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
]]]] 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
2 RELATING TO PUBLIC RECORDS; AMENDING SECTION 9-340D, IDAHO CODE, TO PROVIDE
3 THAT RECORDS OF A COUNTY ASSESSOR CONTAINING INFORMATION SHOWING THE
4 INCOME AND EXPENSES OF A TAXPAYER, WHICH INFORMATION WAS PROVIDED TO THE
5 ASSESSOR BY THE TAXPAYER TO PERMIT THE ASSESSOR TO DETERMINE THE VALUE OF
6 PROPERTY OF THE TAXPAYER, SHALL BE EXEMPT FROM DISCLOSURE AND TO MAKE A
7 TECHNICAL CORRECTION; AND DECLARING AN EMERGENCY.
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:
11 9-340D. RECORDS EXEMPT FROM DISCLOSURE -- TRADE SECRETS, PRODUCTION
12 RECORDS, APPRAISALS, BIDS, PROPRIETARY INFORMATION. The following records are
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-
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 (1 89) 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
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.
This bill will have no negative fiscal impact.
Name: Mark Benson, Potlatch Corporation
STATEMENT OF PURPOSE/FISCAL NOTE H 222