Other assessors agree, because disclosure would ensure they have the most accurate sales data and most accurate market value available.

According to a 2003 study by the Idaho State Tax Commission, 37 states are full-disclosure states.

But the bill's sponsor in the Senate, Sen. Wayne Niederhauser, R-Sandy, says disclosure isn't the silver bullet some people think it is.

"(A property's sale price) is toyed around with so much I don't think that is a good reflection of market value," Niederhauser says.

A seller may settle on a sale price, but other factors, such as commissions, warranties, taxes or incentives for the buyer may not be reflected in that sale price.

Niederhauser said a major argument against disclosure is that people may want not want sale prices to be made public.

Salt Lake County Assessor Lee Gardner told the Salt Lake County Council in October 2007 that his office gets by quite well with accurate assessments by subscribing to the Multiple Listings Service and that, even though the data isn't always accurate, his appraisers continually arrive at the correct market values.

Niederhauser said assessors in other counties may need some assistance so they have the resources to do what Gardner does.

Doug Larsen, chief deputy in the Weber County assessor's office, said he's excited about the 2008 legislative session because there's good energy this year, but he offered a warning.

"They have to be careful not to legislate something that creates a disaster," he said.

Iron County Assessor Dennis Ayers said if government really wants to reduce taxes, there's really one way to do it.

"Somehow or another, they need to get a leash on spending," he said.

---

E-mail: jdougherty@desnews.com