DAR File No. 27354

Tax Commission, Administration

R861-1A-37

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

NOTICE OF PROPOSED RULE

DAR File No.: 27354
Filed: 08/16/2004, 06:50
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

Section 59-1-404 directs the Commission to promulgate rules specifying when a decision may be disclosed outside of an action or proceeding, and establishing standards for the Commission's publishing of decisions containing commercial information.

Summary of the rule or change:

The proposed amendments provide that the issuance of a Commission decision to the parties is not a disclosure or publication of the decision; provides procedures for allowing a decision to be disclosed outside of an action or proceeding, and for the Commission's publishing of a decision.

State statutory or constitutional authorization for this rule:

Section 59-1-404

Anticipated cost or savings to:

the state budget:

None--Any fiscal impacts were taken into account in S.B. 163 (2004). (DAR NOTE: S.B. 163 is found at UT L 2004 Ch 294, and was effective 03/23/2004.)

local governments:

None--Any fiscal impacts were taken into account in S.B. 163 (2004).

other persons:

None--Any fiscal impacts were taken into account in S.B. 163 (2004).

Compliance costs for affected persons:

None--The proposed amendment requires a property owner to authorize disclosure of a decision outside an action or proceeding, and to indicate what, if any, commercial information in a decision may not be published by the Commission.

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

The proposed amendments prohibit a party from disclosing a Commission decision unless all parties to the decision have agreed with the disclosure; and requires a property taxpayer to indicate what, if any, commercial information in the decision may not be published by the Commission.

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

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 clee@utah.gov

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:

10/01/2004

This rule may become effective on:

10/02/2004

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.

A. The provisions of this rule apply to the disclosure of commercial information under Section 59-1-404. For disclosure of information other than commercial information, see rule R861-1A-12.

B. For purposes of Section 59-1-404, "assessed value of the property" includes any value proposed for a property.

C. For purposes of Subsection 59-1-404(2), "disclosure" does not include the issuance by the commission of a decision, order, or private letter ruling containing commercial information to a:

1. named party of a decision or order;

2. party requesting a private letter ruling; or

3. designated representative of a party described in C.1. or C.2.

D. For purposes of Subsection 59-1-404(6), "published decision" does not include the issuance by the commission of a decision, order, or private letter ruling containing commercial information to a:

1. named party of a decision or order;

2. party requesting a private letter ruling; or

3. designated representative of a party described in D.1. or D.2.

[C.]E. Information that may be disclosed under Section 59-1-404(3) includes:

1. the following information related to the property's tax exempt status:

a) information provided on the application for property tax exempt status;

b) information used in the determination of whether a property tax exemption should be granted or revoked; and

c) any other information related to a property's property tax exemption;

2. the following information related to penalty or interest relating to property taxes that the commission or county legislative body determines should be abated:

a) the amount of penalty or interest that is abated;

b) information provided on an application or request for abatement of penalty or interest;

c) information used in the determination of the abatement of penalty or interest; and

d) any other information related to the amount of penalty or interest that is abated; and

3. the following information related to the amount of property tax due on property:

a) the amount of taxes refunded or deducted as an erroneous or illegal assessment under Section 59-2-1321;

b) information provided on an application or request that property has been erroneously or illegally assessed under Section 59-2-1321; and

c) any other information related to the amount of taxes refunded or deducted under 3.a).

F. 1. Except as provided in F.2., commercial information disclosed during an action or proceeding may not be disclosed outside the action or proceeding by any person conducting or participating in the action or proceeding.

2. Notwithstanding F.1., commercial information contained in a decision issued by the commission may be disclosed outside the action or proceeding if all of the parties named in the decision agree in writing to the disclosure.

G. The commission may disclose commercial information in a published decision as follows.

1. If the property taxpayer that provided the commercial information does not respond in writing to the commission within 30 days of the decision's issuance, requesting that the commercial information not be published and identifying the specific commercial information the taxpayer wants protected, the commission may publish the entire decision.

2. If the property taxpayer that provided the commercial information indicates to the commission in writing the specific commercial information that the taxpayer wants protected, the commission may publish a version of the decision that contains commercial information not identified by the taxpayer under G.1.

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

2004

Notice of Continuation April 22, 2002

59-1-404

ADDITIONAL INFORMATION

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For questions regarding the content or application of this rule, please contact Cheryl Lee at the above address, by phone at 801-297-3900, by FAX at 801-297-3919, or by Internet E-mail at clee@utah.gov

For questions about the rulemaking process, please contact the Division of Administrative Rules (801-538-3764). Please Note: The Division of Administrative Rules is NOT able to answer questions about the content or application of these administrative rules.