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Show MONDAY, SEPTEMBER 30, 1974 INTERMOUNTAIN COMMERCIAL RECORD PAGE EIGHTEEN Office of the Attorney General Utah of State statute." expressly cept as otherwise This provides a provided by general right. of inspection unless the Legislature specifically provides for nondisclosure, recognizing a rule of construction that specific takes precedent over the general. In addition to Utah Code Annotated, Section regarding "confidentiality of personal income tax returns," other State statutes pertaining to taxes provide substantially the same restrictions: (1) Also with regard to income taxes (2) in Utah Code Annotated, Section corporate fran(3) chise tax returns, Utah Code Annotated, Section Code Section Utah (4) Annotated, sales tax returns,, (5) use tax returns, Utah Code Annotated, Section Code Section Utah Annotated, personal property audits, Other State confidentiality statutes provide that it is the statutory policy of the State of Utah to encourage confidence and preserve privilege communications and a public officer cannot be examined as to communications made to him in his, official confidence, when the public interest would suffer by the disclosure. (5)) Also, the Public O(Utah Code Annotated, Section fficers' and Employees' Ethics' Act of Utah provides that confidential information, acquired by reason of an official position, eball not be disclosed for private gain or benefit. (Utah Code 727 S West Temple 72; 819 REALTY INC Annotated, Section Title 59-14-- Sections (Utah Code Annotated, 31, 59-15-- 59-7-- 10, 59-7-- 12, 59-5-- 46, 59-16-- 12, 59-13-- 860 Valley to First Nat Bk' $25,000 Pharoah Rd. Title 880' 59-15-- 59-14A- 14, 59-14-- -76 886 income, which FREDRICK 895 conclusion that all be disclosed. OTK KENNETH & 96 Woodrow St. INVESTMENT to 9th St. 951 Tr $32,150 & Not to & JR 998 JAMES E KALKE ETUX Co Western Title a 1310 007 JOE that this conclusion is reached. West 009 Respectfully submitted, VERNON B. State of to to Trust Dead: A conveyance of real estate to a third person to be held for the benefit of a cestuique trust (beneficiary) 603 811 EDWIN Q CANNON to i 813 ETUX to E THOMPSON ETUX Walker Bk & '$25,000 LYNN Trust St. Granger NEILS0N ETUX to 3768 Market 823 111 Zions First Nat Bk $17,000 180 H Street V - Trust Deeds JOSEPH Zions C First Nat Bk $32,100 h93h Holladay Blvd. 825 JAMES M WOOD ETUX to Prud Fed Sav $10,800 Circle Murray The 833 ISIDORE GARCIA to Prud Fed Sav Utah Title $18,600 553 w 5735 s 836 CHARLES R CLAY ETUX to Valley Bk & Tr $35,000 298 300 FRANKLIN REID DAVIS Jack Vetterli 301 SAM D SCHRADER ETUX Marvin E 517 TAGE N NYMAN ETUX S 518 J 7 to Jr, Mary Lou Dawson, Tr ANDYS ENTERPRISES D to BAKER ETUX etux Bekkemellom C to to Tr to to Ronald L Lester etux 555 LYNN R ELDREDGE ETUX 557 0 THOMAS 56l GUNDERSEN to ETUX to Jr etux Quincy Stringham to Robert GATEHOUSE CONST 'F Bolland etux 565 MAYO M DEMILLE James 578 to ETUX Jenkins etal B RUTH CR0WTHER to WAYMAN Jon S Wayman 586 587 C to K EDWARDS Edwards etux to STANFORD F COLLIER D Keith ETUX McAllister MARVIN B 'SHEWELL ETUX Janet to ETUX Wood GLENNA John 610 ETUX Corp GLENN W CHRISTENSEN D 607 YOUNG Heritage 597 606 S JERRY Ann . to Mar cell is McKee Calvin H to Mortimeyer etux Mark CHARLOTTE A LARSEN Joseph R Larsen to ETUX to 533 to Larell Niels on etux J RICHARD Robert Jordan R L YERGENSEN ETUX JUDY GALLEGQS 530 W 1771 K BRENT WISEMAN ETUX to ETUX Gillis etux Jose Adolfo Garcia etux 13 Rose Douglas etux MILTON A ANDERSON 528 States ETUX 525 to John DEVELOPMENT AGLA Urgel Collins etux W JERRY L0VAT0 to DeMille etux M Mayo , Fin & MIDWEST REALTY & FIN 519 Warranty Deed: One that contains a covenant that the grantor (seller) will protect the grantee (buyer) against any claimant. 610 297 LARRY T CLARK ETUX to Utah to 502 Warranty Deeds Attorney General HAROLD T NEWMAN ETAL William N Burke etux 501 FRANK E BROWN ETUX etux Midwest Realty Prud, Fed Sav Title Ins .jj.j $13,500 3109 E Loren Von Drive ROMNEY to F FULLER Smith D to ETUX Tracy Mortgage Tracy Collins Bk $20,500 1391 W 7125 S . R 178 $9357 1933 S 5320 Kearns 002 RONALD P DEANS ETUX States Title $3ll5 recognition to the rights of the taxpayers as well as an interest of the government in receiving voluntary compliance by taxpayers with the tax laws of the State of Utah is with to VANAUSTEN THOMAS Paul Lockhart Finance Western It to ETUX 172 to to to Robert Courtney Richards etux 2285 Lockhart to Jensen MOLLY G $6217 to HAZEL D SANF0RD A Fowler 170 ROBERT S HEAPS ETUX E States Title Tex ETUX Engel etux H 168 171 l32l S Hannibal St. to L Williams etux ALVIN L ELLISON ETUX Anna 'S ALLEN B CHRISTENSEN ETUX Lockhart Co Western 601 ETUX C LONG Richard The 999 DICK 159 E E 3080 S THEODORE N HACKETT ETUX 2575 to William Ronald Trust $1182 Walker Bk $7950 B E MADSEN ETUX V Johnson etux ERNEST 157 CLARENCE F BELL' 2622 975 to Earl Robert Reidling etux Address C SIMMONS Walker Bk David etux IDA B FRAME 151 Mortgage 971 WALTER etux to E DRAKE MARCEIL to to ETUX BOWLES Rash and 111 Walters etux ' JIMMY SPENCER LIND0RFF ETUX Western there- I ROBERT T 110 Available SCOTT C COLLINS ETUX Valley Bk & Tr $22,500 Seybolt etux W F Moore to to Valley ASA T WHITE ETUX Bk John ETAL L BUSCHMAN DENNIS 132 ETAL to ETUX R LAWRENCE Fred to 952 128 130 to 517 to Albert Henry Krug Jr etux 138 $33,871 - ETAL BUILDERS 125 JOSEPH RICHARD A SEARE ETUX Evans Products Co Chicago Title Ins etux Woods A MARVIN C ZITTING ETAL BY ATTY IN FACT Dial William Grant .Bangerter etux Zions First Nat Bk $15,000 1336 S 1100 E 035 MAX 0 VIERI0 ETUX to Zions First Nat Bk $25,000 3111 Enchanted Hills Dr. 910 to 112 IDEAL NATIONAL INSURANCE F Kenneth West over etux 118 DAVID B ROBINSON ETUX to Loan $10,800 SYSTEMS Briggs etux D Kerry to JAGER ETUX EDWARD W American Sav 933 Douglas Cheston etux 123 DIAL HARAGUCHI ALBERT WINGET ETUX to COOK ETUX to United Sav & Loan Guardian $25,500 1891 S 3690 to ETUX Builders etal Title 926 0 VERNON Kenneth Nat Bk $ll,250 1810 S 1310 W Kearns 922 KENJI to ETUX IDEAL NATIONAL INS to Cook Holdings 105 EQUITY HOMES INC to K 122 to ADAMS ETUX JR R WAWERSIK WOLFGANG 107 Address Not Available other information pertaining thereto and to St. First Zions Vernon etux'' 101 26l6 $15,000 Tovne Drive 910 WALLACE E to NATIONAL Ellis Maylett, Trustee 103 THEODORE WALTER SCHARRIER ETUX Mtge Ins Pioneer to Title Ins WEST OVER ETUX Louis Borgenicht etux 100 FAITH B BAIN to Frank Calegory etux Fed 2575 Park Sav $12,800 898 956 proceedings and hearings before the Utah State Tax Commission pertaining to the tax liability of any individual, association or corporation, or other business entity, is, and shall remain, confidential. Only those individuals having a pecuniary interest in the outcome, together with the attorneys representing the parties and the Tax Commission (and the staff of the Utah Tax Commission) may be present during an informal or formal proceeding, without the consent of the taxpayer. Findings of Fact and Conclusions of Law shall not be disclosed to the general public without the written consent of the taxpayer; nor shall the transcripts of the proceedings, exhibits, to First KERR JR ETUX Ideal National Ins Utah Title & Abs $16,900 2192 S 10th E nd my E CARL to should also be noted that Briefs prepared by the attorneys for the taxpayer on cases before the Utah Supreme and published, available to public scruCourt are hard-bouas as well all information that the Utah Supreme Court tiny, fore, PHILIP to J Thomas Major Bashinsky JOHN C MITCHELL 399 Western Mortgage McGhie Land Title $25,850 1177 Hopi Drive It its actual opinion. It is, 397 to 55-15A- -10) would choose to disclose in W & Taylorsville TURNER CORP to Ideal National Insurance Address Not Available 40) illegal activities generating to SUPPLY EST Panopulos FRANZ KENNETH 396 IDEAL 0 Cook Valley is subject to tax under Utah and Federal law. in the interest of collecting revenues, State confidentiality statutes have been enacted. It should be noted at this point, however, that the Utah State Legislature, in 1973, elected to disclose certain limited income tax information from a State return to the Public Welfare Assistance Office. (See, Utah Code Annotated, Section engage in to Address Not Avail STEPHEN B'' ANDERSEN ETAL Bk & Tr $8l51 59-13-- 46, 12, PAUL A SHARROTT ETUX Kashmir the taxpayer has a right to an immediate appeal thereafter to the Utah Supreme Court. (Utah Code Annotated, Sections A taxpayer does not and waive his right to confidentiality by seeking a further resolution of his actual tax liability. If such were tlje case, the taxpayer would effectively be denied a remedy under the law. There is a strong, State policy in seeking adequate and accurate financial information pertaining to the affairs of any taxpayer. In order to facilitate the full disclosure as well as the actual filing of the return itself, the confidentiality statutes were enacted to guarantee all taxpayers a right of privacy and a right against criminal prosecution pertaining to their personal affairs. The tax statutes impose taxes on income "from whatever source derived." Oftentimes, individuals 59-16-- Bk Sammy SLOAN Y BASHINSKY 395 W 3500 S W to etux Alvon Glaus er etux Prud Fed Sav McGhie Land Title $30,000 Lot 109 883 to to G BROWN ETUX Bowers A Gus N0RTHCLIFFE 381 to The States to Valley Tr $28,775 to 389. McGhie 363U 3092 $16,000 HECTOR INC Antonio Homes GENERAL BUILDERS 379 to S 875 C EARL ALS0P ETUX Lockhart Co Western to G MILLARD RICHARD Carl 3969 1900 CYRIL W GRAY ETUX 878 376 McGhie Bettilyon Mortgage Land Title $26,500 M and an to- ETUX etux Meyer to to RUDOLF KREB ETUX 366 Zions First 870 K VANCE Artistic to JACOBS ETUX DARYL Bettilyon Mortgage Title $23,950 In most instances, 11) to Fed Sav $12, 5 00 2090 Michigan Av. 869 MICHAEL B HANKES Jon KENTON C ANDERSON ETUX L Fazio etux 370 DONALD S TAYLOR JR ETUX John B Rhodes etux 372 DAVID K RICHARDS & CO H HENDERSON ETUX WILLIAM to REALTY & CONST Cabrera Address Not Available 862 Barnes 111 etux V 368 Tr $28,350 & to BLACK REALTY SWALLOW . Mark GERALD L HADLEY ETUX Bk to ETUX etux Melvin 0 Astel etux to ' $21,860 2069 Happiness Drive 59-14A- -73, 44, 353 W Security Title J DON 355 WYMORE ETUX W GIBSON Lawrence to Land 5100 Taxpayers of the State of Utah have a statutory right to appeal the assessment and the collection of any taxes directly to the Utah State Tax Commission which proceeds formally or informally to consider the imposition of taxes on a uniform and equal basis. LEE GARY Nat Mortgage 873 Federal law also prohibits the unauthorized disclosure contained on income tax returns. 26 U.S.C.A., information of Section 7213 (a) (2) , provides that any State officer, employee or agent of the State or political subdivision who divulges or makes known to any person in any manner whatever not provided by law any information acquired by him through the inspection of an income tax return or any other information shall be guilty of a misdemeanor and shall be fined not more than $1,000, or imprisoned for not more than one year, or both, together with the cost of prosecution. Additional Federal restrictions are found in 26 U. S.C.A., Section 6103 (b) . The Federal statute appears to.be broader than the State statutes pertaining to any information contained on a Federal income tax return and would prohibit the disclosure of transcripts, exhibits, .Findings of Fact and Conclusions of Law pertaining to the Federal income tax return. 317 Loan $20,000 Killarney Circle 1085 857 & REGINALD James E Morton 2700 S The KELKER ETUX K to etal GEORGE A WELCH ETUX 315 to 3265 S 300 $5536 American Sav (2)) -4 to The Western States Lockhart Western States 85k JON 313 Keith R Kammerman 501 E JACK L HARSH ETUX 78-2- 4-8 67-16- 8280 W to THAYNE A CORD ETUX Robert Kay Ford ham etux Jordan SELECT 850 22; 10. ETUX COON Lockhart Co Title $20014 59-15- -7; 59-5-1- 306 0 to Valley $3913 3501 59-13-- 64; 59-16-- " 8U2 ALBERT Bk & Tr S West 59-14A-- 96,' 59-14-- Warranty Deeds Trust Deeds Mower EDGAR A CARLSON ETUX Swallow Realty & Const to to to |