SCS/SB 9 - This act requires the completion of a certificate of value upon the sale or transfer of certain parcels of real property. This act applies to transactions involving residential, agricultural and commercial property. The certificate shall contain the purchase price of such property, or in some cases, a reasonable estimate of value of such property, the actual or intended use of such property, and the reason why any required information is not available. The completion of certificates shall not apply to property located in a political subdivision which has its own system of requiring certificates of value. The information contained in the certificate shall not be released by the county assessor except in certain circumstances to the State Tax Commission, State Auditor, directly affected taxpayers protesting an assessment and certified appraisers licensed by the state and their employees.

This act has an effective date of October 1, 1995.
TOM CRAWFORD