E. Business records, financial data, trade secrets.

No specific statute generally exempts business records, financial data or trade secrets from the rule favoring disclosure of public records in Arizona.  In several areas, however, records, trade secrets and proprietary data have been protected by individual statutes.  See, e.g., A.R.S. §  3-374(A)(1) (pesticide control); A.R.S. § 27-112(A) (geologic, engineering and feasibility studies); A.R.S. § 27-234(H) (lease of state lands for mineral claims); A.R.S. § 27-571 (well records); A.R.S. § 28-7707(A) (public-private partnerships in transportation); A.R.S. § 30-808 (electric retail competition information); A.R.S. § 49-487(C)(1) (air pollution); A.R.S. § 49-928(A)(1) (hazardous waste); A.R.S. § 49-967(A)(1) (pollution prevention); A.R.S. § 49-1012(A) (underground storage tanks).

In Ariz. Portland Cement Co. v. Ariz. State Tax Court, 185 Ariz. 354, 357, 916 P.2d 1070, 1073 (Ct. App. 1995), the court held that a taxpayer’s private business records, which were disclosed to the county assessor to protest the assessed valuation of its business property, remained confidential and were not subject to A.R.S. § 39-121.  Furthermore, to the extent that the court turned to the Freedom of Information Act for guidance in Church of Scientology, 122 Ariz. at 340, 594 P.2d at 1036, certain records containing trade secrets or commercial or financial information might be exempted from disclosure.  See 5 U.S.C. § 552b(4).