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S1400aa....................................by LOCAL GOVERNMENT AND TAXATION
REAL PROPERTY TRANSFERS - Amends and adds to existing law relating to the
transfer of real property to provide a statement of legislative intent; to
provide definitions; to provide for reporting of a transfer and change in
ownership records; to provide for a property transfer certificate which
discloses the sales price or declares that the information is exempt from
disclosure; to provide confidentiality; and to provide civil and criminal
penalties.
02/08 Senate intro - 1st rdg - to printing
02/11 Rpt prt - to Loc Gov
02/21 Rpt out - to 14th Ord
02/26 Rpt out amen - to engros
02/27 Rpt engros - 1st rdg - to 2nd rdg as amen
02/28 2nd rdg - to 3rd rdg as amen
03/03 3rd rdg as amen - PASSED - 19-15-1
AYES -- Andreason, Bair, Bastian, Bilyeu, Broadsword, Burkett,
Coiner, Corder, Hammond, Heinrich, Kelly, Keough, Langhorst,
Malepeai(Sagness), Schroeder, Siddoway, Stegner, Stennett, Werk
NAYS -- Cameron, Darrington, Davis, Fulcher, Geddes, Goedde, Hill,
Jorgenson, Little, Lodge, McGee, McKague, McKenzie, Pearce,
Richardson
Absent and excused -- Gannon
Floor Sponsor - Keough
Title apvd - to House
03/04 House intro - 1st rdg - to Rev/Tax
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-ninth Legislature Second Regular Session - 2008IN THE SENATE SENATE BILL NO. 1400 BY LOCAL GOVERNMENT AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO TRANSFER OF REAL PROPERTY; AMENDING CHAPTER 3, TITLE 63, IDAHO 3 CODE, BY THE ADDITION OF A NEW SECTION 63-307A, IDAHO CODE, TO PROVIDE A 4 STATEMENT OF INTENT, TO PROVIDE DEFINITIONS, TO PROVIDE FOR A REPORT OF 5 TRANSFERS AND CHANGE IN OWNERSHIP RECORDS, TO PROVIDE FOR A PROPERTY 6 TRANSFER CERTIFICATE, TO PROVIDE FOR EXEMPTIONS FROM DISCLOSURE OF VALUE, 7 TO PROHIBIT DISCLOSURE OF INFORMATION AND TO PROVIDE PENALTIES; AND AMEND- 8 ING SECTION 9-340D, IDAHO CODE, TO MAKE TECHNICAL CORRECTIONS AND TO 9 EXEMPT FROM DISCLOSURE PROPERTY TRANSFER CERTIFICATES. 10 Be It Enacted by the Legislature of the State of Idaho: 11 SECTION 1. That Chapter 3, Title 63, Idaho Code, be, and the same is 12 hereby amended by the addition thereto of a NEW SECTION, to be known and des- 13 ignated as Section 63-307A, Idaho Code, and to read as follows: 14 63-307A. CHANGE OF OWNERSHIP -- TRANSFER OF REAL PROPERTY -- DISCLOSURE. 15 (1) The purpose of this act is to obtain residential real estate sales price 16 data which may be utilized to assist in real property valuation assessments 17 for the purpose of uniformity of assessment as provided in the constitution of 18 the state of Idaho. It is the intent of the legislature that the demand for 19 individual privacy be respected and protected in the valuation process. Appro- 20 priate penalties for violations shall be provided in this section. Further, it 21 is the intent of the legislature to not impose any form of a real estate 22 transfer tax or excise tax and, provided further, that no such sales price 23 data collected in accordance with this section shall be utilized for the pur- 24 pose of establishing or collecting an excise tax or a real estate transfer tax 25 by the state or any political subdivision thereof. 26 (2) As used in this section: 27 (a) "Property transfer certificate" means a form designed by the state 28 tax commission required for statewide use by all county assessors, and 29 which requires the person making the certification to declare the sales 30 price. 31 (b) "Purchaser" means one who has become an owner of real property 32 through taking title by deed, grant or contract of sale of real property 33 for an agreed upon sales price. 34 (c) "Real property" means single family residences, residential 35 townhouses or residential condominium units up to a fourplex. 36 (d) "Sales price" means the amount of the sales price attributable to 37 real and personal property therefor paid or to be paid, including the 38 amount of any lien or liens thereon. 39 (e) "Transfer" means an act of the parties or of the law in which title 40 to real property or ownership in real property is conveyed from one person 41 to another and that a change in ownership on the assessor's records is 42 required. 43 (3) All transfers of real property, including the transfer of a partial 2 1 interest, executed by the purchaser after January 1, 2009, shall be reported 2 and delivered to the office of the county assessor in the county in which the 3 real property is located on a property transfer certificate as defined in this 4 section. All property transfer certificates shall be delivered to the office 5 of the county assessor within thirty (30) days from the closing of the trans- 6 fer of real property. 7 (4) The purchaser, who is a party to the real property transfer, shall 8 cause to be delivered to the county assessor within thirty (30) days from the 9 closing of the transfer of real property, a property transfer certificate 10 declaring the consideration paid for the real property transferred or claiming 11 an exemption from disclosure. 12 (5) The property transfer certificate required by this section shall not 13 apply to: 14 (a) An instrument executed by the purchaser prior to January 1, 2009. 15 (b) A transfer between members of a family related within the second 16 degree of consanguinity. 17 (c) A transfer by trustee's deed of reconveyance, deed in lieu of fore- 18 closure or sheriff's deed. 19 (d) A transfer between related legal entities where the original owner 20 still has ultimate ownership and control over the residential real prop- 21 erty. 22 (e) A transfer as a result of eminent domain proceedings pursuant to 23 chapter 7, title 7, Idaho Code. 24 (6) The certificate required by this section and the information therein 25 shall be held confidential by the county assessor, not to be disclosed except 26 as follows: 27 (a) To Idaho licensed or certified appraisers; 28 (b) To Idaho real estate licensees; 29 (c) To the Idaho state tax commission; 30 (d) To a person owning at least a five percent (5%) ownership in the 31 property; 32 (e) To the board of equalization, the board of tax appeals, and the Idaho 33 system of courts having jurisdiction over property tax matters or to the 34 appellant taxpayer who has filed an appeal concerning property taxes or 35 assessments at any of these appellate levels. Provided however, summaries, 36 analyses and evaluations of data drawn from the certificates are not con- 37 fidential. 38 (7) (a) If an Idaho court finds that any public official has willfully or 39 intentionally disclosed information protected from disclosure by subsec- 40 tion (6) of this section, a civil penalty may be assessed by the court 41 against that official in an amount not to exceed one thousand dollars 42 ($1,000) which shall, upon collection, be paid into the county's general 43 fund, or in the case of Idaho state level officials, as the court may 44 direct. 45 (b) A purchaser who willfully makes a false statement on the certificate 46 declaring the consideration paid for the real property transferred, or who 47 claims an exemption from disclosure knowing that the transfer is not one 48 in which an exemption applies, shall be guilty of a misdemeanor. Failure, 49 by the purchaser, to deliver the property transfer certificate to the 50 office of the county assessor within thirty (30) days from the closing of 51 the transfer shall be guilty of a misdemeanor and shall be fined not in 52 excess of three hundred dollars ($300). 53 SECTION 2. That Section 9-340D, Idaho Code, be, and the same is hereby 54 amended to read as follows: 3 1 9-340D. RECORDS EXEMPT FROM DISCLOSURE -- TRADE SECRETS, PRODUCTION 2 RECORDS, APPRAISALS, BIDS, PROPRIETARY INFORMATION. The following records are 3 exempt from disclosure: 4 (1) Trade secrets including those contained in response to public agency 5 or independent public body corporate and politic requests for proposal, 6 requests for clarification, requests for information and similar requests. 7 "Trade secrets" as used in this section means information, including a for- 8 mula, pattern, compilation, program, computer program, device, method, tech- 9 nique, process, or unpublished or in progress research that: 10 (a) Derives independent economic value, actual or potential, from not 11 being generally known to, and not being readily ascertainable by proper 12 means by other persons who can obtain economic value from its disclosure 13 or use; and 14 (b) Is the subject of efforts that are reasonable under the circumstances 15 to maintain its secrecy. 16 (2) Production records, housing production, rental and financing records, 17 sale or purchase records, catch records, mortgage portfolio loan documents, or 18 similar business records of a private concern or enterprise required by law to 19 be submitted to or inspected by a public agency or submitted to or otherwise 20 obtained by an independent public body corporate and politic. Nothing in this 21 subsection shall limit the use which can be made of such information for regu- 22 latory purposes or its admissibility in any enforcement proceeding. 23 (3) Records relating to the appraisal of real property, timber or mineral 24 rights prior to its acquisition, sale or lease by a public agency or indepen- 25 dent public body corporate and politic. 26 (4) Any estimate prepared by a public agency or independent public body 27 corporate and politic that details the cost of a public project until such 28 time as disclosed or bids are opened, or upon award of the contract for con- 29 struction of the public project. 30 (5) Examination, operating or condition reports and all documents relat- 31 ing thereto, prepared by or supplied to any public agency or independent pub- 32 lic body corporate and politic responsible for the regulation or supervision 33 of financial institutions including, but not limited to, banks, savings and 34 loan associations, regulated lenders, business and industrial development cor- 35 porations, credit unions, and insurance companies, or for the regulation or 36 supervision of the issuance of securities. 37 (6) Records gathered by a local agency or the Idaho department of com- 38 merce, as described in chapter 47, title 67, Idaho Code, for the specific pur- 39 pose of assisting a person to locate, maintain, invest in, or expand business 40 operations in the state of Idaho. 41 (7) Shipping and marketing records of commodity commissions used to eval- 42 uate marketing and advertising strategies and the names and addresses of grow- 43 ers and shippers maintained by commodity commissions. 44 (8) Financial statements and business information and reports submitted 45 by a legal entity to a port district organized under title 70, Idaho Code, in 46 connection with a business agreement, or with a development proposal or with a 47 financing application for any industrial, manufacturing, or other business 48 activity within a port district. 49 (9) Names and addresses of seed companies, seed crop growers, seed crop 50 consignees, locations of seed crop fields, variety name and acreage by vari- 51 ety. Upon the request of the owner of the proprietary variety, this informa- 52 tion shall be released to the owner. Provided however, that if a seed crop has 53 been identified as diseased or has been otherwise identified by the Idaho 54 department of agriculture, other state departments of agriculture, or the 55 United States department of agriculture to represent a threat to that particu- 4 1 lar seed or commercial crop industry or to individual growers, information as 2 to test results, location, acreage involved and disease symptoms of that par- 3 ticular seed crop, for that growing season, shall be available for public 4 inspection and copying. This exemption shall not supersede the provisions of 5 section 22-436, Idaho Code. 6 (10) Information obtained from books, records and accounts required in 7 chapter 47, title 22, Idaho Code, to be maintained by the Idaho oilseed com- 8 mission and pertaining to the individual production records of oilseed grow- 9 ers. 10 (11) Records of any risk retention or self-insurance program prepared in 11 anticipation of litigation or for analysis of or settlement of potential or 12 actual money damage claims against a public entity and its employees or 13 against the industrial special indemnity fund except as otherwise discoverable 14 under the Idaho or federal rules of civil procedure. These records shall 15 include, but are not limited to, claims evaluations, investigatory records, 16 computerized reports of losses, case reserves, internal documents and corre- 17 spondence relating thereto. At the time any claim is concluded, only statisti- 18 cal data and actual amounts paid in settlement shall be deemed a public record 19 unless otherwise ordered to be sealed by a court of competent jurisdiction. 20 Provided however, nothing in this subsection is intended to limit the attorney 21 client privilege or attorney work product privilege otherwise available to any 22 public agency or independent public body corporate and politic. 23 (12) Records of laboratory test results provided by or retained by the 24 Idaho food quality assurance laboratory. Nothing in this subsection shall 25 limit the use which can be made, or availability of such information if used, 26 for regulatory purposes or its admissibility in any enforcement proceeding. 27 (13) Reports required to be filed under chapter 13, title 62, Idaho Code, 28 identifying electrical or natural or manufactured gas consumption data for an 29 individual customer or account. 30 (14) Voluntarily prepared environmental audits, and voluntary disclosures 31 of information submitted on or before December 31, 1997, to an environmental 32 agency as defined in section 9-803, Idaho Code, which are claimed to be confi- 33 dential business information. 34 (15) Computer programs developed or purchased by or for any public agency 35 or independent public body corporate and politic for its own use. As used in 36 this subsection, "computer program" means a series of instructions or state- 37 ments which permit the functioning of a computer system in a manner designed 38 to provide storage, retrieval and manipulation of data from the computer sys- 39 tem, and any associated documentation and source material that explain how to 40 operate the computer program. Computer program does not include: 41 (a) The original data including, but not limited to, numbers, text, 42 voice, graphics and images; 43 (b) Analysis, compilation and other manipulated forms of the original 44 data produced by use of the program; or 45 (c) The mathematical or statistical formulas that would be used if the 46 manipulated forms of the original data were to be produced manually. 47 (16) Active investigative records and trademark usage audits of the Idaho 48 potato commission specifically relating to the enforcement of chapter 12, 49 title 22, Idaho Code, until the commencement of formal proceedings as provided 50 by rules of the commission; purchase and sales information submitted to the 51 Idaho potato commission during a trademark usage audit, and investigation or 52 enforcement proceedings. Inactive investigatory records shall be disclosed 53 unless the disclosure would violate the standards set forth in subsections 54 (1)(a) through (f) of section 9-335, Idaho Code. Nothing in this subsection 55 shall limit the use which can be made, or availability of such information if 5 1 used, for regulatory purposes or its admissibility in any enforcement proceed- 2 ing. 3 (17) All records copied or obtained by the director of the department of 4 agriculture or his designee as a result of an inspection pursuant to section 5 25-3806, Idaho Code, except: 6 (a) Records otherwise deemed to be public records not exempt from disclo- 7 sure pursuant to this chapter; and 8 (b) Inspection reports, determinations of compliance or noncompliance and 9 all other records created by the director or his designee pursuant to sec- 10 tion 25-3806, Idaho Code. 11 (18) All data and information collected by the division of animal indus- 12 tries or the state brand board pursuant to the provisions of section 25-207B, 13 Idaho Code, or rules promulgated thereunder. 14 (19) Records disclosed to a county official by the state tax commission 15 pursuant to subsection (4)(c) of section 63-3029B, Idaho Code. 16 (20) Records, data, information and materials collected, developed, gener- 17 ated, ascertained or discovered during the course of academic research at pub- 18 lic institutions of higher education if the disclosure of such could reason- 19 ably affect the conduct or outcome of the research, or the ability of the pub- 20 lic institution of higher education to patent or copyright the research or 21 protect intellectual property. 22 (21) Records, data, information and materials collected or utilized during 23 the course of academic research at public institutions of higher education 24 provided by any person or entity other than the public institution of higher 25 education or a public agency. 26 (22) The exemptions from disclosure provided in subsections (20) and (21) 27 of this section shall apply only until the academic research is publicly 28 released, copyrighted or patented, or until the academic research is completed 29 or terminated. At such time, the records, data, information, and materials 30 shall be subject to public disclosure unless: (a) another exemption in this 31 chapter applies; (b) such information was provided to the institution subject 32 to a written agreement of confidentiality; or (c) public disclosure would pose 33 a danger to persons or property. 34 (23) The exemptions from disclosure provided in subsections (20) and (21) 35 of this section do not include basic information about a particular research 36 project that is otherwise subject to public disclosure, such as the nature of 37 the academic research, the name of the researcher, and the amount and source 38 of the funding provided for the project. 39 (24) Records of a county assessor containing information showing the 40 income and expenses of a taxpayer, which information was provided to the 41 assessor by the taxpayer to permit the assessor to determine the value of 42 property of the taxpayer. 43 (25) Results of laboratory tests which have no known adverse impacts to 44 human health conducted by the Idaho state department of agriculture animal 45 health laboratory, related to diagnosis of animal diseases of individual ani- 46 mals or herds, on samples submitted by veterinarians or animal owners unless: 47 (a) The laboratory test results indicate the presence of a state or fed- 48 erally reportable or regulated disease in animals; 49 (b) The release of the test results is required by state or federal law; 50 or 51 (c) The test result is identified as representing a threat to animal or 52 human health or to the livestock industry by the Idaho state department of 53 agriculture or the United States department of agriculture. Nothing in 54 this subsection shall limit the use which can be made, or availability of 55 such information if used, for regulatory purposes or its admissibility in 6 1 any enforcement proceeding, or the duty of any person to report contagious 2 or infectious diseases as required by state or federal law. 3 (256) Results of laboratory tests conducted by the Idaho state department 4 of agriculture seed laboratory on samples submitted by seed producers or seed 5 companies. Nothing in this subsection shall limit the use which can be made, 6 or availability of such information pursuant to the provisions of subsections 7 (9) and (10) of section 22-418, Idaho Code. 8 (257) For policies that are owned by private persons, and not by a public 9 agency of the state of Idaho, records of policies, endorsements, affidavits 10 and any records that discuss policies, endorsements and affidavits that may be 11 required to be filed with or by a surplus line association pursuant to chapter 12 12, title 41, Idaho Code. 13 (28) Property transfer certificates filed with the county assessor pursu- 14 ant to section 63-307A, Idaho Code.
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-ninth Legislature Second Regular Session - 2008Moved by Heinrich Seconded by Keough IN THE SENATE SENATE AMENDMENT TO S.B. NO. 1400 1 AMENDMENT TO SECTION 1 2 On page 1 of the printed bill, in line 32, following "or" insert: 3 "recorded"; in line 33, following "price" insert: "less or net the value of 4 personal property"; and delete line 35 and insert: "townhouses, condominiums 5 or residential units up to a fourplex.". 6 On page 2, in line 8, delete "cause to be delivered" and insert: "be 7 solely responsible to have delivered"; in line 17, following "reconveyance," 8 insert: "a trustee's deed after a nonjudicial foreclosure,"; and in line 38, 9 following "official" insert: ", as defined in section 59-703, Idaho Code,".
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-ninth Legislature Second Regular Session - 2008IN THE SENATE SENATE BILL NO. 1400, As Amended BY LOCAL GOVERNMENT AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO TRANSFER OF REAL PROPERTY; AMENDING CHAPTER 3, TITLE 63, IDAHO 3 CODE, BY THE ADDITION OF A NEW SECTION 63-307A, IDAHO CODE, TO PROVIDE A 4 STATEMENT OF INTENT, TO PROVIDE DEFINITIONS, TO PROVIDE FOR A REPORT OF 5 TRANSFERS AND CHANGE IN OWNERSHIP RECORDS, TO PROVIDE FOR A PROPERTY 6 TRANSFER CERTIFICATE, TO PROVIDE FOR EXEMPTIONS FROM DISCLOSURE OF VALUE, 7 TO PROHIBIT DISCLOSURE OF INFORMATION AND TO PROVIDE PENALTIES; AND AMEND- 8 ING SECTION 9-340D, IDAHO CODE, TO MAKE TECHNICAL CORRECTIONS AND TO 9 EXEMPT FROM DISCLOSURE PROPERTY TRANSFER CERTIFICATES. 10 Be It Enacted by the Legislature of the State of Idaho: 11 SECTION 1. That Chapter 3, Title 63, Idaho Code, be, and the same is 12 hereby amended by the addition thereto of a NEW SECTION, to be known and des- 13 ignated as Section 63-307A, Idaho Code, and to read as follows: 14 63-307A. CHANGE OF OWNERSHIP -- TRANSFER OF REAL PROPERTY -- DISCLOSURE. 15 (1) The purpose of this act is to obtain residential real estate sales price 16 data which may be utilized to assist in real property valuation assessments 17 for the purpose of uniformity of assessment as provided in the constitution of 18 the state of Idaho. It is the intent of the legislature that the demand for 19 individual privacy be respected and protected in the valuation process. Appro- 20 priate penalties for violations shall be provided in this section. Further, it 21 is the intent of the legislature to not impose any form of a real estate 22 transfer tax or excise tax and, provided further, that no such sales price 23 data collected in accordance with this section shall be utilized for the pur- 24 pose of establishing or collecting an excise tax or a real estate transfer tax 25 by the state or any political subdivision thereof. 26 (2) As used in this section: 27 (a) "Property transfer certificate" means a form designed by the state 28 tax commission required for statewide use by all county assessors, and 29 which requires the person making the certification to declare the sales 30 price. 31 (b) "Purchaser" means one who has become an owner of real property 32 through taking title by deed, grant or recorded contract of sale of real 33 property for an agreed upon sales price less or net the value of personal 34 property. 35 (c) "Real property" means single family residences, residential 36 townhouses, condominiums or residential units up to a fourplex. 37 (d) "Sales price" means the amount of the sales price attributable to 38 real and personal property therefor paid or to be paid, including the 39 amount of any lien or liens thereon. 40 (e) "Transfer" means an act of the parties or of the law in which title 41 to real property or ownership in real property is conveyed from one person 42 to another and that a change in ownership on the assessor's records is 43 required. 2 1 (3) All transfers of real property, including the transfer of a partial 2 interest, executed by the purchaser after January 1, 2009, shall be reported 3 and delivered to the office of the county assessor in the county in which the 4 real property is located on a property transfer certificate as defined in this 5 section. All property transfer certificates shall be delivered to the office 6 of the county assessor within thirty (30) days from the closing of the trans- 7 fer of real property. 8 (4) The purchaser, who is a party to the real property transfer, shall be 9 solely responsible to have delivered to the county assessor within thirty (30) 10 days from the closing of the transfer of real property, a property transfer 11 certificate declaring the consideration paid for the real property transferred 12 or claiming an exemption from disclosure. 13 (5) The property transfer certificate required by this section shall not 14 apply to: 15 (a) An instrument executed by the purchaser prior to January 1, 2009. 16 (b) A transfer between members of a family related within the second 17 degree of consanguinity. 18 (c) A transfer by trustee's deed of reconveyance, a trustee's deed after 19 a nonjudicial foreclosure, deed in lieu of foreclosure or sheriff's deed. 20 (d) A transfer between related legal entities where the original owner 21 still has ultimate ownership and control over the residential real prop- 22 erty. 23 (e) A transfer as a result of eminent domain proceedings pursuant to 24 chapter 7, title 7, Idaho Code. 25 (6) The certificate required by this section and the information therein 26 shall be held confidential by the county assessor, not to be disclosed except 27 as follows: 28 (a) To Idaho licensed or certified appraisers; 29 (b) To Idaho real estate licensees; 30 (c) To the Idaho state tax commission; 31 (d) To a person owning at least a five percent (5%) ownership in the 32 property; 33 (e) To the board of equalization, the board of tax appeals, and the Idaho 34 system of courts having jurisdiction over property tax matters or to the 35 appellant taxpayer who has filed an appeal concerning property taxes or 36 assessments at any of these appellate levels. Provided however, summaries, 37 analyses and evaluations of data drawn from the certificates are not con- 38 fidential. 39 (7) (a) If an Idaho court finds that any public official, as defined in 40 section 59-703, Idaho Code, has willfully or intentionally disclosed 41 information protected from disclosure by subsection (6) of this section, a 42 civil penalty may be assessed by the court against that official in an 43 amount not to exceed one thousand dollars ($1,000) which shall, upon col- 44 lection, be paid into the county's general fund, or in the case of Idaho 45 state level officials, as the court may direct. 46 (b) A purchaser who willfully makes a false statement on the certificate 47 declaring the consideration paid for the real property transferred, or who 48 claims an exemption from disclosure knowing that the transfer is not one 49 in which an exemption applies, shall be guilty of a misdemeanor. Failure, 50 by the purchaser, to deliver the property transfer certificate to the 51 office of the county assessor within thirty (30) days from the closing of 52 the transfer shall be guilty of a misdemeanor and shall be fined not in 53 excess of three hundred dollars ($300). 54 SECTION 2. That Section 9-340D, Idaho Code, be, and the same is hereby 3 1 amended to read as follows: 2 9-340D. RECORDS EXEMPT FROM DISCLOSURE -- TRADE SECRETS, PRODUCTION 3 RECORDS, APPRAISALS, BIDS, PROPRIETARY INFORMATION. The following records are 4 exempt from disclosure: 5 (1) Trade secrets including those contained in response to public agency 6 or independent public body corporate and politic requests for proposal, 7 requests for clarification, requests for information and similar requests. 8 "Trade secrets" as used in this section means information, including a for- 9 mula, pattern, compilation, program, computer program, device, method, tech- 10 nique, process, or unpublished or in progress research that: 11 (a) Derives independent economic value, actual or potential, from not 12 being generally known to, and not being readily ascertainable by proper 13 means by other persons who can obtain economic value from its disclosure 14 or use; and 15 (b) Is the subject of efforts that are reasonable under the circumstances 16 to maintain its secrecy. 17 (2) Production records, housing production, rental and financing records, 18 sale or purchase records, catch records, mortgage portfolio loan documents, or 19 similar business records of a private concern or enterprise required by law to 20 be submitted to or inspected by a public agency or submitted to or otherwise 21 obtained by an independent public body corporate and politic. Nothing in this 22 subsection shall limit the use which can be made of such information for regu- 23 latory purposes or its admissibility in any enforcement proceeding. 24 (3) Records relating to the appraisal of real property, timber or mineral 25 rights prior to its acquisition, sale or lease by a public agency or indepen- 26 dent public body corporate and politic. 27 (4) Any estimate prepared by a public agency or independent public body 28 corporate and politic that details the cost of a public project until such 29 time as disclosed or bids are opened, or upon award of the contract for con- 30 struction of the public project. 31 (5) Examination, operating or condition reports and all documents relat- 32 ing thereto, prepared by or supplied to any public agency or independent pub- 33 lic body corporate and politic responsible for the regulation or supervision 34 of financial institutions including, but not limited to, banks, savings and 35 loan associations, regulated lenders, business and industrial development cor- 36 porations, credit unions, and insurance companies, or for the regulation or 37 supervision of the issuance of securities. 38 (6) Records gathered by a local agency or the Idaho department of com- 39 merce, as described in chapter 47, title 67, Idaho Code, for the specific pur- 40 pose of assisting a person to locate, maintain, invest in, or expand business 41 operations in the state of Idaho. 42 (7) Shipping and marketing records of commodity commissions used to eval- 43 uate marketing and advertising strategies and the names and addresses of grow- 44 ers and shippers maintained by commodity commissions. 45 (8) Financial statements and business information and reports submitted 46 by a legal entity to a port district organized under title 70, Idaho Code, in 47 connection with a business agreement, or with a development proposal or with a 48 financing application for any industrial, manufacturing, or other business 49 activity within a port district. 50 (9) Names and addresses of seed companies, seed crop growers, seed crop 51 consignees, locations of seed crop fields, variety name and acreage by vari- 52 ety. Upon the request of the owner of the proprietary variety, this informa- 53 tion shall be released to the owner. Provided however, that if a seed crop has 54 been identified as diseased or has been otherwise identified by the Idaho 4 1 department of agriculture, other state departments of agriculture, or the 2 United States department of agriculture to represent a threat to that particu- 3 lar seed or commercial crop industry or to individual growers, information as 4 to test results, location, acreage involved and disease symptoms of that par- 5 ticular seed crop, for that growing season, shall be available for public 6 inspection and copying. This exemption shall not supersede the provisions of 7 section 22-436, Idaho Code. 8 (10) Information obtained from books, records and accounts required in 9 chapter 47, title 22, Idaho Code, to be maintained by the Idaho oilseed com- 10 mission and pertaining to the individual production records of oilseed grow- 11 ers. 12 (11) Records of any risk retention or self-insurance program prepared in 13 anticipation of litigation or for analysis of or settlement of potential or 14 actual money damage claims against a public entity and its employees or 15 against the industrial special indemnity fund except as otherwise discoverable 16 under the Idaho or federal rules of civil procedure. These records shall 17 include, but are not limited to, claims evaluations, investigatory records, 18 computerized reports of losses, case reserves, internal documents and corre- 19 spondence relating thereto. At the time any claim is concluded, only statisti- 20 cal data and actual amounts paid in settlement shall be deemed a public record 21 unless otherwise ordered to be sealed by a court of competent jurisdiction. 22 Provided however, nothing in this subsection is intended to limit the attorney 23 client privilege or attorney work product privilege otherwise available to any 24 public agency or independent public body corporate and politic. 25 (12) Records of laboratory test results provided by or retained by the 26 Idaho food quality assurance laboratory. Nothing in this subsection shall 27 limit the use which can be made, or availability of such information if used, 28 for regulatory purposes or its admissibility in any enforcement proceeding. 29 (13) Reports required to be filed under chapter 13, title 62, Idaho Code, 30 identifying electrical or natural or manufactured gas consumption data for an 31 individual customer or account. 32 (14) Voluntarily prepared environmental audits, and voluntary disclosures 33 of information submitted on or before December 31, 1997, to an environmental 34 agency as defined in section 9-803, Idaho Code, which are claimed to be confi- 35 dential business information. 36 (15) Computer programs developed or purchased by or for any public agency 37 or independent public body corporate and politic for its own use. As used in 38 this subsection, "computer program" means a series of instructions or state- 39 ments which permit the functioning of a computer system in a manner designed 40 to provide storage, retrieval and manipulation of data from the computer sys- 41 tem, and any associated documentation and source material that explain how to 42 operate the computer program. Computer program does not include: 43 (a) The original data including, but not limited to, numbers, text, 44 voice, graphics and images; 45 (b) Analysis, compilation and other manipulated forms of the original 46 data produced by use of the program; or 47 (c) The mathematical or statistical formulas that would be used if the 48 manipulated forms of the original data were to be produced manually. 49 (16) Active investigative records and trademark usage audits of the Idaho 50 potato commission specifically relating to the enforcement of chapter 12, 51 title 22, Idaho Code, until the commencement of formal proceedings as provided 52 by rules of the commission; purchase and sales information submitted to the 53 Idaho potato commission during a trademark usage audit, and investigation or 54 enforcement proceedings. Inactive investigatory records shall be disclosed 55 unless the disclosure would violate the standards set forth in subsections 5 1 (1)(a) through (f) of section 9-335, Idaho Code. Nothing in this subsection 2 shall limit the use which can be made, or availability of such information if 3 used, for regulatory purposes or its admissibility in any enforcement proceed- 4 ing. 5 (17) All records copied or obtained by the director of the department of 6 agriculture or his designee as a result of an inspection pursuant to section 7 25-3806, Idaho Code, except: 8 (a) Records otherwise deemed to be public records not exempt from disclo- 9 sure pursuant to this chapter; and 10 (b) Inspection reports, determinations of compliance or noncompliance and 11 all other records created by the director or his designee pursuant to sec- 12 tion 25-3806, Idaho Code. 13 (18) All data and information collected by the division of animal indus- 14 tries or the state brand board pursuant to the provisions of section 25-207B, 15 Idaho Code, or rules promulgated thereunder. 16 (19) Records disclosed to a county official by the state tax commission 17 pursuant to subsection (4)(c) of section 63-3029B, Idaho Code. 18 (20) Records, data, information and materials collected, developed, gener- 19 ated, ascertained or discovered during the course of academic research at pub- 20 lic institutions of higher education if the disclosure of such could reason- 21 ably affect the conduct or outcome of the research, or the ability of the pub- 22 lic institution of higher education to patent or copyright the research or 23 protect intellectual property. 24 (21) Records, data, information and materials collected or utilized during 25 the course of academic research at public institutions of higher education 26 provided by any person or entity other than the public institution of higher 27 education or a public agency. 28 (22) The exemptions from disclosure provided in subsections (20) and (21) 29 of this section shall apply only until the academic research is publicly 30 released, copyrighted or patented, or until the academic research is completed 31 or terminated. At such time, the records, data, information, and materials 32 shall be subject to public disclosure unless: (a) another exemption in this 33 chapter applies; (b) such information was provided to the institution subject 34 to a written agreement of confidentiality; or (c) public disclosure would pose 35 a danger to persons or property. 36 (23) The exemptions from disclosure provided in subsections (20) and (21) 37 of this section do not include basic information about a particular research 38 project that is otherwise subject to public disclosure, such as the nature of 39 the academic research, the name of the researcher, and the amount and source 40 of the funding provided for the project. 41 (24) Records of a county assessor containing information showing the 42 income and expenses of a taxpayer, which information was provided to the 43 assessor by the taxpayer to permit the assessor to determine the value of 44 property of the taxpayer. 45 (25) Results of laboratory tests which have no known adverse impacts to 46 human health conducted by the Idaho state department of agriculture animal 47 health laboratory, related to diagnosis of animal diseases of individual ani- 48 mals or herds, on samples submitted by veterinarians or animal owners unless: 49 (a) The laboratory test results indicate the presence of a state or fed- 50 erally reportable or regulated disease in animals; 51 (b) The release of the test results is required by state or federal law; 52 or 53 (c) The test result is identified as representing a threat to animal or 54 human health or to the livestock industry by the Idaho state department of 55 agriculture or the United States department of agriculture. Nothing in 6 1 this subsection shall limit the use which can be made, or availability of 2 such information if used, for regulatory purposes or its admissibility in 3 any enforcement proceeding, or the duty of any person to report contagious 4 or infectious diseases as required by state or federal law. 5 (256) Results of laboratory tests conducted by the Idaho state department 6 of agriculture seed laboratory on samples submitted by seed producers or seed 7 companies. Nothing in this subsection shall limit the use which can be made, 8 or availability of such information pursuant to the provisions of subsections 9 (9) and (10) of section 22-418, Idaho Code. 10 (257) For policies that are owned by private persons, and not by a public 11 agency of the state of Idaho, records of policies, endorsements, affidavits 12 and any records that discuss policies, endorsements and affidavits that may be 13 required to be filed with or by a surplus line association pursuant to chapter 14 12, title 41, Idaho Code. 15 (28) Property transfer certificates filed with the county assessor pursu- 16 ant to section 63-307A, Idaho Code.
STATEMENT OF PURPOSE
RS17527
The purpose of this legislation is to provide the framework
necessary to implement sales price disclosure on real estate
transactions of single family residences, residential townhouses or
residential condominium units up to a fourplex. Idaho s property
tax system is based upon "market value" but there is limited actual
sales price data that is available to determine market value.
Recognizing that sales prices are private information the bill
protects the data from disclosure and sets out penalties for
inappropriate release of information. It further sets out the
process for the sales prices to be disclosed to the county
assessor.
The bill also specifically states that this data is not to be
used for the assessment or collection of either a transfer tax or
an excise tax.
FISCAL IMPACT
There is no fiscal impact to the state general fund.
Contact
Name: Sen. Shawn Keough
Sen. Lee Heinrich
Rep. Wendy Jaquet
Rep. George Eskridge
Phone: 332-1000
STATEMENT OF PURPOSE/FISCAL NOTE S 1400