Advisory Opinion 25AO:0003
DATE: May 15, 2025
SUBJECT: Records Requests for Unclaimed Property Information
Andrea Collins
Council Bluffs, IA 51503
Dear Ms. Collins,
We are writing in response to your request dated February 27, 2025, seeking an advisory opinion from the Iowa Public Information Board (IPIB) pursuant to Iowa Code chapter 23 and Iowa Administrative Code rule 497-1.3. This advisory opinion offers clarification on a city’s obligations when responding to a broad Chapter 22 request for property tax information from a firm which does not represent any specific client.
“Any person may request a board advisory opinion construing or applying Iowa Code chapters 21, 22, and 23. An authorized agent may seek an opinion on behalf of any person. The board will not issue an opinion to an unauthorized third party. The board may on its own motion issue opinions without receiving a formal request.” We note at the outset that IPIB’s jurisdiction is limited to the application of Iowa Code chapters 21, 22, and 23, and rules in Iowa Administrative Code chapter 497. Advice in a Board opinion, if followed, constitutes a defense to a subsequent complaint based on the same facts and circumstances.
FACTS PRESENTED:
This request for an advisory opinion concerns quarterly records requests submitted to the City of Council Bluffs from a tax firm seeking a broad range of claims relevant to the firm’s business. The firm does not claim to represent any particular client or dispute, and the purpose of the requests is instead seemingly a means of identifying potential business opportunities.
The following sample request was provided as an illustration of the type of records being sought:
Dear Sir or Madam,
Pursuant to the state statutes regarding public information, I am inquiring to whether you can provide the following information:
- A copy of any records related to uncashed/stale-dated checks showing the (i) payee or vendor names, (ii) check issue dates, (iii) check number, and (iv) dollar amounts equal to or greater than one thousand dollars ($1,000.00).
- Accounting records of property tax overpayments or claimed/unredeemed tax lien certificates which have been refundable, showing the (i) payee names, (ii) check issue dates, (iii) check numbers, (iv) dollar amounts over $1,000.00.
- For the above two requests please include all the necessary claim forms, affidavits, or instructions required for the reissuance of the deposits/outstanding/stale-dated checks or refunds.
- At what frequency are these records updated? Monthly, quarterly, semiannually, annually, or upon request? Please confirm if uncashed checks are remitted to state unclaimed property bureau. If so, after what aging period?
Thank you in advance for your assistance with this request.
QUESTION POSED:
Is the City government required to provide unclaimed property information to a tax firm that does not presume to represent a specific client especially when the requests are made quarterly and for records for all claims greater than $1000.00?
OPINION:
- General Obligations in Responding to a Chapter 22 Records Request
Iowa Code § 22.1(3)(a) defines “public records” to include “all records, documents, tape, or other information, stored or preserved in any medium, of or belonging to this state or any county, city, township, school corporation, political subdivision, [or other government body, as defined by Chapter 22].” For the purposes of this response, IPIB presumes that the unclaimed property information sought is contained in records “of or belonging to” the City of Council Bluffs as a government body, meaning Chapter 22 public records law applies.
Because Chapter 22 extends only to requests for public records, there is no requirement that the City respond to portions of the referenced requests which seek information separate from any public record. Similarly, there is no requirement, at least under Chapter 22, to create a new record to answer questions. For this reason, public records law would not require the City to clarify the aging period for the remittance of uncashed checks to the state unclaimed property bureau.
According to Iowa Code § 22.2(1), “[e]very person shall have the right to examine and copy a public record and to public or otherwise disseminate a public record or the information contained in a public record.” While other sections of the Code may differentiate between requesters, Chapter 22 does not, meaning that all requesters are generally entitled to the same access, regardless of their particular relationship to the records sought or the motivation behind their requests.[1] Therefore, if the unclaimed property records would be released as non-confidential records to other requesters, the tax firm should receive the same treatment, even if they do not represent a client with a specific interest in the records and their purpose in making the request is ostensibly to identify potential business opportunities.
Chapter 22 does not provide an upper limit for the scope of a records request, nor is there a limit for the frequency with which the same requester may submit requests. The custodian of records is authorized, however, to charge a re quester the “reasonable expenses directly attributable to supervising the examination of and making and providing copies of public records.” Iowa Code § 22.3(2). This fee may also be charged up front based on an initial estimate of expenses, which ensures that the government body will actually be compensated when responding to large or burdensome requests. Iowa Code § 22.3(1). Reasonable expenses must be communicated to the requester upon receipt of the request, if expenses are to be charged. Id. Note that, where a record takes less than thirty minutes to produce, Chapter 22 provides that “the lawful custodian shall make every reasonable effort to provide the public record requested at no cost other than copying costs.” Id.
- Confidentiality for Unclaimed or Abandoned Property Reports
Iowa Code § 22.7 contains over seventy different confidentiality exceptions to the general public right to examine and copy public records. If a confidentiality exception applies, a lawful custodian may properly withhold or redact a record, though they are not required to assert confidentiality unless another provision of the Code affirmatively requires it.
Among these confidentiality exceptions is Iowa Code § 22.7(59), which permits confidentiality for “[t]he information provided in any report, record, claim, or other document submitted to the treasurer of state pursuant to chapter 556 concerning unclaimed or abandoned property, except the name and last known address of each person appearing to be entitled to unclaimed or abandoned property paid or delivered to the treasurer of state pursuant to that chapter.” A parallel provision in Chapter 556, the state statute on the disposition on unclaimed property, requires the treasurer of state to maintain a public record of these names and addresses, while stating: “Notwithstanding any other provision of law, any other identifying information set forth in any report, record, claim, or other document submitted to the treasurer of state pursuant to this chapter concerning unclaimed or abandoned property is a confidential record as provided in section 22.7 and shall be made available for public examination or copying only in the discretion of the treasurer.” Iowa Code § 556.24A(2).
Chapter 556 defines “property” as “a fixed and certain interest in or right in an intangible that is held, issued, or owed in the course of a holder’s business, or by a government or governmental entity, and all income or increment therefrom.” Iowa Code § 556.1(13)(a).[2] This definition is followed by a list of nine subsections, identifying specific types of interests or rights which qualify as property. As relevant to the present advisory opinion, this list includes interests evidenced by checks (Iowa Code § 556.1(13)(a)(1)) and “[a]ny other fixed and certain interest or right in an intangible that is held, issued, or owing in the course of a holder’s business, or by a government or governmental entity” (Iowa Code § 556.1(13)(a)(9)). While IPIB lacks the authority to interpret statutes outside of Chapters 21 and 22, this expansive definition would seem to include uncashed/stale-dated checks (Request #1) and the “[a]ccounting records of property tax overpayments or claimed/unredeemed tax lien certificates which have been refundable” (Request #2).
Read together, Iowa Code § 22.7(59) and Chapter 556 provide confidentiality for all records pertaining to unclaimed or abandoned property which are prepared for and submitted to the state treasurer pursuant to Chapter 556, except for names and last known addresses associated with the owner or holder of the property interest, if the property was “paid or delivered to the treasurer of the state pursuant to that chapter.” Iowa Code § 22.7(59). Critically, other public records of the City not related to Chapter 556 unclaimed property reports to the state treasurer would not be covered by Iowa Code § 22.7(59), though it is possible that they could be covered by other confidentiality provisions on a case-by-case basis.[3]
- Summary of Obligations
Based on the two sections above, we consider each of the four requests in turn.
Request #1 seeks “records related to uncashed/stale-dated checks showing the (i) payee or vendor names, (ii) check issue dates, (iii) check number and (iv) dollar amounts equal to or greater than one thousand dollars ($1,000.00).” Uncashed checks would seem to qualify as unclaimed property for the purposes of Chapter 556, meaning that records created pursuant to that chapter to be submitted to the state treasurer would be covered. Because Iowa Code § 22.7(59) specifically excludes the names and last known addresses of “each person appearing to be entitled to unclaimed or abandoned property” in these records, the City may be required to disclose payee names, but it would not be required to provide the other information requested, if that information is included in a report or other document prepared pursuant to Chapter 556.
If this information is contained in an unrelated record, Iowa Code § 22.7(59) would not provide confidentiality.
Request #2 seeks “[a]ccounting records of property tax overpayments or claimed/unredeemed tax lien certificates which have been refundable, showing the (i) payee names, (ii) check issue dates, (iii) check numbers, (iv) dollar amounts over $1,000.00.” This request seems to seek a similar class of unclaimed property to the first request, and it describes a class of property which would seemingly be covered by the broad language of any “fixed and certain interest or right in an intangible that is held, issued or owing the in the course of a holder’s business, or by a government or governmental entity.” Iowa Code § 556.1(13)(a)(9). To the extent that the information sought is contained in Iowa Code § 22.7(59) records prepared for the state treasurer pursuant to Chapter 556, only the payee names would need to be disclosed, and the remaining information could be properly withheld.
As before, if the information is contained in an unrelated record, this confidentiality exception would not apply.
Request #3 seeks all “necessary claim forms, affidavits, or instructions required for the reissuance of the deposits/outstanding/stale-dated checks or refunds.” This portion of the request appears to refer to forms which would be filled out by claimants for abandoned or unclaimed property, not records which would themselves contain information covered by Iowa Code § 22.7(59). These records should be disclosed.
Finally, Request #4 is a request for information. The City may answer these questions, but it does not have any obligations under Chapter 22, as the request does not seek any public record
As discussed in the first section of this response, the City would not be able to reject the request based on the identity of the requester, as the tax firm has the same right to access public records as any other member of the public, without regards to their motivations for doing so. The scope and frequency of requests are also immaterial to the City’s obligations, though the City would be permitted to charge a fee for production based on the actual, direct costs incurred in responding to the request, and fulfillment of the request may be contingent on advance payment of this fee.
BY DIRECTION AND VOTE OF THE BOARD:
Joan Corbin
E.J. Giovannetti
Barry Lindahl
Catherine Lucas
Luke Martz
Joel McCrea
Monica McHugh
Jackie Schmillen
SUBMITTED BY:
Alexander Lee
Agency Counsel
Iowa Public Information Board
ISSUED ON:
May 15, 2025
Pursuant to Iowa Administrative Rule 497-1.3(3), a person who has received a board opinion may, within 30 days after the issuance of the opinion, request modification or reconsideration of the opinion. A request for modification or reconsideration shall be deemed denied unless the board acts upon the request within 60 days of receipt of the request. The IPIB may take up modification or reconsideration of an advisory opinion on its own motion within 30 days after the issuance of an opinion.
Pursuant to Iowa Administrative Rule 497-1.3(5), a person who has received a board opinion or advice may petition for a declaratory order pursuant to Iowa Code section 17A.9. The IPIB may refuse to issue a declaratory order to a person who has previously received a board opinion on the same question, unless the requestor demonstrates a significant change in circumstances from those in the board opinion.
[1] There are a handful of explicit exceptions. For example, the confidentiality exception for autopsy reports in Iowa Code § 22.7(41) includes an exception permitting release to a decedent’s immediate next of kin upon request.
[2] Iowa Code § 556.1(13)(b) specifically excludes from the definition of “property” any “credits, advance payments, overpayments, refunds, or credit memoranda shown on the books and records of a business association with respect to another business association unless the balance is property described in section 556.2 held by a banking organization or financial organization.”
[3] The most likely alternative provision would be Iowa Code § 22.7(18), which covers certain voluntary communications made by identified persons outside of government. Note that there are several caveats to this provision, including that outside communications are only confidential to the extent that the government body could “reasonably believe that [the identified persons making the communications] would be discouraged from making them to that government body if they were available for general public examination.” See Iowa Code § 22.7(18) and relevant IPIB guidance for details.