00CS FOR HOUSE BILL NO. 94(CRA)                                                                                           
01 "An Act relating to confidentiality of certain municipal tax records."                                                  
02 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
03    * Section 1.  AS 29.45.103 is amended by adding new subsections to read:                                             
04  (c)  All information related to earnings, income, profits, losses, or expenditures                                    
05 of a person acquired by the assessor in the course of performing official duties is                                     
06 confidential.  The information shall be treated as confidential by the board of                                         
07 equalization and all other municipal officials and employees who have access to it.                                     
08 If the information is inspected by the state assessor or a designee under (a) or (b) of                                 
09 this section, it retains its confidential status.                                                                       
10  (d)  Information made confidential under (c) of this section may be disclosed                                         
11 by the municipality to a court or to an agency or subdivision of this state, another                                    
12 state, or the United States upon written application by the governmental entity that sets                               
13 out sufficient reason for obtaining the information.  Information that is disclosed by                                  
14 the municipality to another governmental entity retains its confidential status.  Upon                                  

01 receipt of a written request for the confidential information of a person under this                                    
02 subsection, the municipality shall promptly provide to the person                                                       
03   (1)  notice of the request;                                                                                          
04   (2)  an identification of the governmental entity making the request; and                                            
05   (3)  a description of the information requested.                                                                     
06  (e)  If an official or employee of the municipality discloses information of a                                        
07 person made confidential under (c) of this section and that disclosure is not made at                                   
08 the direction of a court or authorized under this section, in addition to other remedies                                
09 the person may have, the person may recover from the municipality liquidated                                            
10 damages in the amount of $1,000 or actual damages resulting from the disclosure,                                        
11 whichever is greater.  The person may recover liquidated damages under this                                             
12 subsection even if the person does not request actual damages or does not offer                                         
13 evidence of the amount of actual damages.