Utah has enacted several laws designed to promote transparency in government while at the same time protecting the privacy of individuals and businesses. Among these laws are the Government Records Access and Management Act (GRAMA), the Confidentiality of Commercial Information Statute, and several property tax-related statutes. The following tools assist government officials and participants in the property tax system to understand and comply with all property tax-related confidentiality laws.


These slides present an overview of the many overlapping laws governing confidentiality of information.

Confidential Info Sharing -- Decision Chart

This chart assists government employees in deciding whether or not it is legal to share information. To navigate the chart, start at the left to select the type of information in question, and then move to the right, selecting the source, the accountable party, and the intended recipient. Continue to the right for the answer and legal references.

Commercial Statement of Confidentiality (Example)

All government employees who handle commercial information must sign a statement similar to this example. All participants in legal proceedings for commercial properties, including taxpayers and witnesses, must also signed or agree verbally to a similar statement.