Indiana § 6-1.1-12.1-5.6 Compliance with statement of benefits; confidentiality of information

Indiana Statutes

§ 6-1.1-12.1-5.6 — Compliance with statement of benefits; confidentiality of information

Indiana § 6-1.1-12.1-5.6

Art. 1.1PROPERTY TAXES

Ch. 12.1Deduction for Rehabilitation or Redevelopment of

This text of Indiana § 6-1.1-12.1-5.6 (Compliance with statement of benefits; confidentiality of information) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-1.1-12.1-5.6 (2026).

Text

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

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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.

Legislative 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.