No. 26943 (Amendment): R861-1A-37. Provisions Relating to Disclosure of Commercial Information Pursuant to Utah Code Ann. Section 59-1-404

DAR File No.: 26943
Filed: 02/10/2004, 03:46
Received by: NL

 

RULE ANALYSIS

Purpose of the rule or reason for the change:

Section 59-1-404 prohibits the disclosure of information of a commercial nature, or information derived therefrom. Section 59-1-404 is language enacted by S.B. 2004 (2003). (DAR NOTE: S.B. 2004 is found at UT L 2003, 2nd Spec. Sess., Ch 7, and was effective November 25, 2003.)

 

Summary of the rule or change:

The proposed section 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" include a property's street address. In addition, the new section 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 section 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--This section permanently puts in place language from an emergency rule filing. The emergency rule allowed counties to continue their current statutorily required equalization hearings and publish information regarding delinquent property taxpayers. (DAR NOTE: The 120-day (emergency) rule filing on Section R861-1A-37 is under DAR No. 26864, published in the January 15, 2004, issue of the Bulletin, and was effective December 19, 2003.)

 

local governments:

None--This section permanently puts in place language from an emergency rule filing. The emergency rule allowed counties to continue their current statutorily required equalization hearings and publish information regarding delinquent property taxpayers.

 

other persons:

None--This section permanently puts in place language from an emergency rule filing. The emergency rule allowed 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 on businesses.

 

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]

 

Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:

03/31/2004

 

This rule may become effective on:

04/01/2004

 

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.

D. 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

[September 25, 2003]2004

59-1-404