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Indiana Code — Title 6 (Taxation)

IC 6-1.1-12.1-5.6

Compliance with statement of benefits; confidentiality of

Official textiga.in.govlast amended

information
Sec. 5.6. (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.
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;
P.L.288-2013, SEC.16; P.L.8-2022, SEC.9.

Amendment history

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; P.L.288-2013, SEC.16; P.L.8-2022, SEC.9.

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Nearby sections (25 sections)
  1. 6-1.1-12.1-3 · Statement of benefits; form; findings; period of…
  2. 6-1.1-12.1-4 · Annual deduction; amount; percentage; period of…
  3. 6-1.1-12.1-4.1 · Application of sections; residentially distressed…
  4. 6-1.1-12.1-4.5 · Statement of benefits; findings by designating body;…
  5. 6-1.1-12.1-4.6 · Relocation of new manufacturing equipment
  6. 6-1.1-12.1-4.7 · Deduction for new manufacturing equipment; exemptions
  7. 6-1.1-12.1-4.8 · Property owner statement of benefits; findings by…
  8. 6-1.1-12.1-5 · Real property application; filing requirements; change in
  9. 6-1.1-12.1-5.1 · Application; compliance with statement of benefits
  10. 6-1.1-12.1-5.3 · Deduction application; deadline; required information;
  11. 6-1.1-12.1-5.4 · Personal property schedule; filing requirements;…
  12. 6-1.1-12.1-5.5 · Repealed
  13. 6-1.1-12.1-5.6 · Compliance with statement of benefits; confidentiality…
  14. 6-1.1-12.1-5.7 · Repealed
  15. 6-1.1-12.1-5.8 · Waiver of statement of benefits
  16. 6-1.1-12.1-5.9 · Determination of substantial compliance with statement…
  17. 6-1.1-12.1-6 · Multiple deductions barred
  18. 6-1.1-12.1-7 · Economic development target area; designation
  19. 6-1.1-12.1-8 · Publishing and filing deduction information
  20. 6-1.1-12.1-9 · Deadline for approval of statement of benefits; extension
  21. 6-1.1-12.1-9.5 · Waiver of noncompliance
  22. 6-1.1-12.1-10 · Retroactive approval of statement of benefits;…
  23. 6-1.1-12.1-11 · Repealed
  24. 6-1.1-12.1-11.3 · Waiver of noncompliance
  25. 6-1.1-12.1-12 · Repayment of deduction falsely obtained; appeal;…
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