Business records and financial data submitted to the government in most instances will be closed. S.C. Code Ann. §§ 30-4-40(a)(2) and 30-2-50 (precludes use of personal information for commercial solicitiation). Property tax returns are open and even though trade secrets are exempt from mandatory disclosure under section 30-4-40(a)(1) if the information is related to the assessment of an ad valorem tax, the information will be available for public inspection and copying. S.C. Tax Comm'n. v. Gaston Copper Recycling Corp., 447 S.E.2d 843, 22 Media L. Rep. 2211 (S.C. 1994).