§ 6-1.1-35-9 — Information considered confidential; use of confidential information; prohibition against disclosure; return to taxpayer of certain confidential information; exception for certain oil or gas interests

Indiana § 6-1.1-35-9

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 35: Supervision of Assessing Officials

Text

(a) All information that is related to earnings,
income, profits, losses, or expenditures and that is:
(1) given by a person to:
(A) an assessing official;
(B) an employee of an assessing official; or
(C) an officer or employee of an entity that contracts with a
board of county commissioners or a county assessor under IC 6-1.1-36-12; or
(2) acquired by:
(A) an assessing official;
(B) an employee of an assessing official; or
(C) an officer or employee of an entity that contracts with a
board of county commissioners or a county assessor under IC 6-1.1-36-12;
in the performance of the person's duties;
is confidential. The assessed valuation of tangible property is a matter
of public record and is thus not confidential. Confidential information
may be disclosed only in a manner that is authorized under subsection
(b), (c), (d), or (g).
(b) Confidential information may be disclosed to:
(1) an official or employee of:
(A) this state or another state;
(B) the United States;
(C) the county assessor;
(D) the county auditor; or
(E) an agency or subdivision of this state, another state, or the
United States;
if the information is required in the performance of the official
duties of the official or employee;
(2) an officer or employee of an entity that contracts with a board
of county commissioners or a county assessor under IC 6-1.1-36-12 if the information is required in the performance of
the official duties of the officer or employee; or
(3) a state educational institution in order to develop data required
under IC 6-1.1-4-42.
(c) The following state agencies, or their authorized representatives,
shall have access to the confidential farm property records and
schedules that are on file in the office of a county assessor:
(1) The Indiana state board of animal health, in order to perform
its duties concerning the discovery and eradication of farm animal
diseases.
(2) The department of agricultural statistics of Purdue University,
in order to perform its duties concerning the compilation and
dissemination of agricultural statistics.
(3) Any other state agency that needs the information in order to
perform its duties.
(d) Confidential information may be disclosed during the course of
a judicial proceeding in which the regularity of an assessment is
questioned.
(e) Confidential information that is disclosed to a person under
subsection (b) or (c) retains its confidential status. Thus, that person
may disclose the information only in a manner that is authorized under
subsection (b), (c), or (d).
(f) Notwithstanding any other provision of law:
(1) a person who:
(A) is an officer or employee of an entity that contracts with a
board of county commissioners or a county assessor under IC 6-1.1-36-12; and
(B) obtains confidential information under this section;
may not disclose that confidential information to any other
person; and
(2) a person referred to in subdivision (1) must return all
confidential information to the taxpayer not later than fourteen
(14) days after the earlier of:
(A) the completion of the examination of the taxpayer's
personal property return under IC 6-1.1-36-12; or
(B) the termination of the contract.
(g) Confidential information concerning an oil or gas interest, as
described in IC 6-1.1-4-12.4, may be disclosed by an assessing official
if the interest has been listed on the delinquent property tax list
pursuant to IC 6-1.1-24-1 and is not otherwise removed from the
property tax sale under IC 6-1.1-24. A person who establishes that the
person may bid on an oil or gas interest in the context of a property tax
sale may request from an assessing official all information necessary
to properly identify and determine the value of the gas or oil interest
that is the subject of the property tax sale. The information that may be
disclosed includes the following:
(1) Lease information.
(2) The type of property interest being sold.
(3) The applicable percentage interest and the allocation of the
applicable percentage interest among the owners of the oil or gas
interest (including the names and addresses of all owners).
The official shall make information covered by this subsection
available for inspection and copying in accordance with IC 5-14-3.
Confidential information that is disclosed to a person under this
subsection loses its confidential status. A person that is denied the right
to inspect or copy information covered by this subsection may file a
formal complaint with the public access counselor under the procedure
prescribed by IC 5-14-5. However, a person is not required to file a
complaint under IC 5-14-5 before filing an action under IC 5-14-3.
[Pre-1975 Property Tax Recodification Citation:
6-1-39-2.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977,
P.L.2, SEC.28; P.L.6-1997, SEC.113; P.L.178-2002, SEC.37;
P.L.146-2008, SEC.279; P.L.182-2009(ss), SEC.172; P.L.172-2011,
SEC.47; P.L.236-2023, SEC.59.