Current through P.L. 171-2024
Section 6-1.1-12.1-5.6 - Compliance with statement of benefits; confidentiality of information(a) In addition to the requirements of section 5.4(b) of this chapter, a property owner who files a deduction schedule under section 5.4 of this chapter must provide the county auditor and the designating body with information showing the extent to which there has been compliance with the statement of benefits approved under section 4.5 of this chapter.(b) Notwithstanding IC 5-14-3 and IC 6-1.1-35-9, the following information is a public record if filed under this section: (1) The name and address of the taxpayer.(2) The location and description of the new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment for which the deduction was granted.(3) Any information concerning the number of employees at the facility where the new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment is located, including estimated totals that were provided as part of the statement of benefits.(4) Any information concerning the total of the salaries paid to those employees, including estimated totals that were provided as part of the statement of benefits.(5) Any information concerning the amount of solid waste or hazardous waste converted into energy or other useful products by the new manufacturing equipment.(6) Any information concerning the assessed value of the new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment including estimates that were provided as part of the statement of benefits.(c) The following information is confidential if filed under this section:(1) Any information concerning the specific salaries paid to individual employees by the owner of the new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment.(2) Any information concerning the cost of the new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment.Amended by P.L. 8-2022,SEC. 9, eff. 7/1/2022.Amended by P.L. 288-2013, SEC. 16, eff. 7/1/2013.As added by P.L. 82-1987, SEC.5. Amended by P.L. 56-1988, SEC.10; P.L. 14-1991, SEC.5; P.L. 65-1993, SEC.9; P.L. 25-1995, SEC.22; P.L. 4-2000, SEC.9; P.L. 64-2004, SEC.9 and P.L. 81-2004, SEC.53; P.L. 216-2005, SEC.3; P.L. 193-2005, SEC.4; P.L. 1-2006, SEC.134.