No. 26864: R861-1A-37. Provisions Relating to Disclosure of Commercial Information Pursuant to Utah Code Ann. Section 59-1-404

DAR File No.: 26864
Filed: 12/19/2003, 02:35
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

The purpose of this emergency rule is to provide direction in interpreting the language of Section 59-1-404, passed in 2003 SB 2004. (DAR NOTE: S.B. 2004 was effective November 25, 2003, with certain provisions contingently effective at later dates; for more information see http://www.le.utah.gov/~2003S2/htmdoc/sbillhtm/SB2004.htm)

 

Summary of the rule or change:

This emergency rule provides that "information of a commercial nature" does not include the name of a property owner or the taxes and other amounts owed by that taxpayer, the amount of tax collected or abated, the tax status of the property or information relating to a tax sale and "physical description of the property" includes a property's street address; in addition, the emergency rule indicates that a party to a proceeding may disclose commercial information of a property taxpayer that is not a party to the proceeding if that information is directly involved in the proceeding; finally, the rule provides that a party may disclose commercial information to the extent necessary to fulfill any statutory obligations under Title 59, Chapter 2, Part 13.

 

State statutory or constitutional authorization for this rule:

Section 59-1-404

 

Anticipated cost or savings to:

the state budget:

None--Passage of this emergency rule will allow counties to continue their current statutorily required equalization hearings and publish information regarding delinquent property taxpayers.

 

local governments:

None--Passage of this emergency rule will allow counties to continue their current statutorily required equalization hearings and publish information regarding delinquent property taxpayers.

 

other persons:

None--Passage of this emergency rule will allow counties to continue their current statutorily required equalization hearings and publish information regarding delinquent property taxpayers.

 

Compliance costs for affected persons:

None--Passage of this rule will continue the current practices of the counties.

 

Comments by the department head on the fiscal impact the rule may have on businesses:

There will be no fiscal impact as a result of this emergency rule.

 

Emergency rule reason and justification:

Regular rulemaking procedures would cause an imminent peril to the public health, safety, or welfare. place the agency in violation of federal or state law.

Without this emergency rule, counties believe they would be unable to disclose information necessary to hold county board of equalization hearings. This interference with the tax collection process would cause an imminent peril to the public welfare. In addition, counties believe that without this rule, they would be unable to publish statutorily required disclosures regarding delinquent taxpayers. In that event, the county agencies the Tax Commission has constitutional duty to supervise will not be in compliance with state laws.

 

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Tax Commission
Administration
210 N 1950 W
SALT LAKE CITY UT 84134-0002

 

Direct questions regarding this rule to:

Cheryl Lee at the above address, by phone at 801-297-3900, by FAX at 801-297-3919, or by Internet E-mail at [e-mail]

 

This rule is effective on:

12/19/2003

 

Authorized by:

Pam Hendrickson, Commissioner

 

 

RULE TEXT

R861. Tax Commission, Administration.

R861-1A. Administrative Procedures.

R861-1A-37. Provisions Relating to Disclosure of Commercial Information Pursuant to Utah Code Ann. Section 59-1-404.

The provisions of this rule apply to the provisions relating to the disclosure of commercial information under Section 59-1-404.

A. "Information of a commercial nature" does not include:

1. the name of a property owner or property taxpayer; or

2. the amount of any of the property tax due, collected, or abated;

3. the amount of any interest, costs, or other charges relating to the property tax due;

4. the tax status of the property, including exemptions, property classifications, and bankruptcy filings; or

5. information relating to a tax sale of the property.

B. "Physical description of the property" includes a property's street address.

C. The disclosure required under Subsection 59-1-404(4)(a)(iii) on behalf of any party to any action or proceeding under Title 59 shall include commercial information obtained from a property taxpayer that is not a party to any action or proceeding under Title 59 if the commercial information is directly involved in the action or proceeding.

1. Any party subject to the provisions of Section 59-1-404 may publish notice to the public, lien holders, and other interested parties, file liens, or otherwise disclose commercial information to the extent necessary to fulfill that party's statutory obligations under Title 59, Chapter 2, Part 13, Collection of Taxes.

 

KEY: developmentally disabled, grievance procedures, taxation, disclosure requirements

December 19, 2003

Notice of Continuation April 22, 2002

59-1-404