Merrill v. Oklahoma Tax Commission

1992 OK 53, 831 P.2d 634, 63 O.B.A.J. 1291, 1992 Okla. LEXIS 72, 1992 WL 85251
CourtSupreme Court of Oklahoma
DecidedApril 28, 1992
Docket70649
StatusPublished
Cited by18 cases

This text of 1992 OK 53 (Merrill v. Oklahoma Tax Commission) is published on Counsel Stack Legal Research, covering Supreme Court of Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Merrill v. Oklahoma Tax Commission, 1992 OK 53, 831 P.2d 634, 63 O.B.A.J. 1291, 1992 Okla. LEXIS 72, 1992 WL 85251 (Okla. 1992).

Opinion

OPALA, Chief Justice.

The questions to be decided are: (1) Before the 1988 amendment 1 of the Uniform Disposition of Unclaimed Property Act, 2 were all records collected by the Oklahoma Tax Commission [Commission] in discharge of its responsibility under that act subject to disclosure mandated by the Oklahoma Open Records Act? 3 (2) Are the trial court’s decisions that (a) the Commission’s response to the plaintiff’s record request was prompt and (b) its copy fees reasonable clearly contrary to the weight of the evidence? (3) Is the plaintiff entitled to attorney’s fees? We answer all three questions in the negative.

I.

THE ANATOMY OF LITIGATION

In 1987 Stephen J. Merrill, [Merrill], an attorney, sued the Commission in the District Court, Oklahoma County. He contended the Oklahoma Open Records Act [Open Records Act] 4 entitles him to copies of all records generated by the Commission in the discharge of its duties under the Uniform Disposition of Unclaimed Property Act [Unclaimed Property Act] 5 rather than only those the Commission considers “public. ” Merrill also urged the Commission’s response to his request for public records was too slow and its copy fees excessive. 6 He sought relief with at *637 torney’s fees. After a bench trial, the nisi prius court held that (a) all unclaimed property records are confidential, except those the Unclaimed Property Act requires to be published, (b) the Commission’s response time and proposed copy fees were reasonable and (c) the plaintiffs quest for attorney’s fees is legally unsupportable.

II.

THE UNCLAIMED PROPERTY ACT

The Unclaimed Property Act provides a comprehensive scheme for the report, 7 collection, 8 maintenance, 9 distribution 10 and escheat 11 of tangible and intangible property considered abandoned by its definitional text. All property presumed abandoned *638 must be reported 12 and, if not earlier claimed by the owner, delivered to the Commission by the holder. 13 Holders include banks, 14 life insurance companies, 15 utilities, 16 business associations, 17 fiduciaries 18 and the courts. 19

If the Commission has reason to believe that someone has failed to report “abandoned property,” it has authority to examine that person’s records. 20 The statute empowers the Commission to compel delivery of property 21 and provides penalties for failure to file reports or perform other duties required by the act. 22 Section 681 *639 authorizes the Commission to make rules and regulations necessary to carry out the act’s provisions. 23

The statute requires that the Commission make certain data public, 24 After this suit was filed, the pertinent text was amended to provide that, except for the public information, “[rjeports filed by a holder [of abandoned property] shall remain confidential. ” 25

III.

THE CONTROVERSY

The question here is whether, before the 1988 amendment of the Unclaimed Property Act mandated their confidentiality, unclaimed property reports to the Commission were required to be disclosed by the Open Records Act. Merrill contends the Open Records Act allows access to all unclaimed property division records because they are not specifically required by law to be confidential. 26 The Commission argues that because of its very nature information concerning individuals must be treated as confidential. The data include financial reports, social security numbers, monetary amounts, property descriptions and other identifying information. According to the Commission, without an assurance of confidentiality, compliance would be difficult to secure. In response to these concerns, the Commission passed Regulation No. LX-8 27 making confidential all records in its custody except those made public by the unclaimed property statute. 28

IV.

CONFIDENTIALITY OF THE RECORDS

In Lincoln Bank and Trust Company v. Oklahoma Tax Gommis-s *640 tem 29 we held financial information obtained from a bank in the course of enforcing the Unclaimed Property Act is not subject to the disclosure requirements of the Open Records Act. 30 This is so because the Financial Privacy Act 31 “clothes a bank customer’s records with a privacy interest” 32 and the Open Record Act excepts “records specifically required by law to be kept confidential.” 33 Lincoln 's teaching provides us with but a partial solution of this case because Merrill seeks not only bank records collected by the Commission but those of insurance companies, oil and gas companies, 34 county clerks and other classes of holder. In Tulsa Tribune Co. v. Okl. Horse Racing Com’n 35 we recognized that an affected agency has authority to make the initial determination whether its records are exempt from the Open Records Aci. 36

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Cite This Page — Counsel Stack

Bluebook (online)
1992 OK 53, 831 P.2d 634, 63 O.B.A.J. 1291, 1992 Okla. LEXIS 72, 1992 WL 85251, Counsel Stack Legal Research, https://law.counselstack.com/opinion/merrill-v-oklahoma-tax-commission-okla-1992.