B.__"Confidential information" means all data and information related to income and expenses and the cost of acquiring, constructing and installing machinery and equipment and inventories and all data and information, the public availability of which would likely disadvantage the competitive position of the person or entity providing the information.__"Confidential information" also means information and data that constitute a trade secret as defined in Title 10, section 1542, subsection 4 or that are protectable under the Maine Rules of Evidence, Rule 507 or the Maine Rules of Civil Procedure, Rule 26(c) or that are filed with any federal, state or local governmental authority and that any federal or state law restricts such a governmental authority from disclosing.__"Confidential information" includes information in any form and, regardless of the manner received or provided, includes, but is not limited to, documentation in oral, visual and electronic form; data, however produced or reproduced; and all copies of or notes regarding the same.

C.__"Reviewing authority" means any person, board, authority or court authorized by law to review or hear any appeal of a property tax assessment or any other property tax matter.__ "Reviewing authority" also means a reviewing authority's employee, agent or other person or entity hired or retained to assist a reviewing authority in carrying out its official duties.

3-B.__Designated confidential information.__A person or entity providing confidential information shall identify the information in a way that is reasonably calculated to ensure that an assessor or a reviewing authority to whom the information is provided knows that the information is designated as confidential information.__Acceptable identification methods include, but are not limited to, the application of a stamp or a writing clearly stating "CONFIDENTIAL" on the confidential information or otherwise clearly depicting that the material or information is confidential information, or a separate writing accompanying the confidential information that identifies the information as

confidential.__If the confidential information is provided or obtained in oral, visual, electronic or other nondocumentary form, the person or entity providing the confidential information may designate it as confidential by providing a separate writing to the assessor or reviewing authority that identifies the information as confidential information.

SUMMARY

This bill adds a new subsection to the Maine Revised Statutes, Title 36, section 191 that relates to confidentiality of property tax information. Section 191 currently makes confidential tax information filed with the Maine Revenue Services related to state taxes such as income tax and sales tax. However, there are no provisions that adequately protect sensitive business information that local property tax assessors may request from businesses in connection with their making their property tax assessments. This bill makes confidential any information provided for property tax purposes that the person or entity providing the information designates as confidential.