Indiana Code — Title 6 (Taxation)
IC 6-1.1-42-31
Public documents and records; confidential information
Sec. 31. (a) A statement of benefits submitted to a designating body under this chapter is a public document.
(b) The following information is a public record if filed under section 29 of this chapter:
# (1)
The name and address of the taxpayer.
# (2)
The location and description of the new manufacturing equipment for which the deduction was granted.
# (3)
Any information concerning the number of employees at the facility where the new manufacturing 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, including estimates that were provided as part of the statement of benefits.
(c) The following information is confidential if filed under section 29 of this chapter.
(1) Any information concerning the specific salaries paid to individual employees by the owner of the new manufacturing equipment.
(2) Any information concerning the cost of the new manufacturing equipment.
As added by P.L.59-1997, SEC.1.
Amendment history
As added by P.L.59-1997, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-42-19 · Resolution adopting deduction
- 6-1.1-42-20 · Notice of resolution adoption; filing information with…
- 6-1.1-42-21 · Review of statement of benefits for assessed valuation
- 6-1.1-42-22 · Approval of deduction
- 6-1.1-42-23 · Limitation of property eligible for deductions
- 6-1.1-42-24 · Final action; granting of deductions; expiration
- 6-1.1-42-25 · Appeal of grant of deduction
- 6-1.1-42-26 · Hearing of appeal of grant of deduction
- 6-1.1-42-27 · Certified deduction application
- 6-1.1-42-28 · Amount of deduction
- 6-1.1-42-29 · Requirements for property owners filing deduction…
- 6-1.1-42-30 · Substantial compliance with statement of benefits; notice;
- 6-1.1-42-31 · Public documents and records; confidential information
- 6-1.1-42-32 · Publication and filing of deduction information by auditor
- 6-1.1-42-33 · Designating body not granted authority to exempt person…
- 6-1.1-42-34 · Correction of deduction errors
- 6-1.1-43-1 · Application of chapter
- 6-1.1-43-2 · "Economic development incentive" defined
- 6-1.1-43-3 · Forfeiture of incentive
- 6-1.1-43-4 · Restoration of incentive
- 6-1.1-45-1 · Definition applicability
- 6-1.1-45-2 · "Base year assessed value"
- 6-1.1-45-3 · "Corporation"
- 6-1.1-45-3.5 · "District business"
- 6-1.1-45-4 · "Enterprise zone"