Mississippi Advisory Opinions February 13, 2009: No. 2009-00054 (February 13, 2009)

No. 2009-00054.

Dear Mr. Cadle:

Attorney General Jim Hood received your letter of request and assigned it to me for research and reply.

Issue Presented

You state that a recent eminent domain matter was settled and the land owner now refuses to provide the Circuit Clerk's Office with his social security number for purposes of filing a Form 1099 with the Internal Revenue Service. You ask if the Circuit Clerk has the legal authority to enter the voter registration records and retrieve the social security number for the uncooperative recipient of eminent domain proceeds.

Response

We are of the opinion that the Circuit Clerk may retrieve the social security number in question from the voter registration records for inclusion on a Form 1099 to be filed with the Internal Revenue Service for an uncooperative recipient of eminent domain proceeds, provided that it is done in a manner that insures that such information is not disclosed to the general public.

Applicable Law and Discussion

Mississippi Code Annotated Section 23-15-165 (6) provides:

(a) Social security numbers, telephone numbers and date of birth and age information in statewide, district, county and municipal voter registration files shall be exempt from and shall not be subject to inspection, examination, copying or reproduction under the Mississippi Public Records Act of 1983.

(b) Copies of statewide, district, county or municipal voter registration files, excluding social security numbers, telephone numbers and date of birth and age information, shall be provided to any person in accordance with the Mississippi Public Records Act of 1983 at a cost not to exceed the actual cost of production.

Section 25-1-111 provides in part:

When any state agency mails, delivers, circulates, publishes, distributes, transmits, or otherwise disseminates, in any form or manner, information or material that contains the social security number of an individual, the agency shall take such steps as may be reasonably necessary to prevent the inadvertent disclosure of the individual's social security numbers of the general public or to persons other than those persons who, in the performance of their duties and responsibilities, have a lawful and legitimate need to know the individual's social security number. ... .

We have previously said that a county tax assessor-collector may provide the sheriff with a list of those property owners who have been granted homestead exemption, which list may include the social security number and the birth date of the taxpayer provided such information remains confidential and is not disclosed by the sheriff to the general public. MS AG Op., Beech (November 15, 2002).

Sincerely,

JIM HOOD, ATTORNEY GENERAL

By: Phil Carter

Special Assistant Attorney General