Version b
Compliance with statement of benefits; confidentiality of
information
Note: This version of section amended by P.L.193-2005, SEC.4,
effective 1-1-2006. See also preceding version of this section
amended by P.L.216-2005, SEC.3.
Sec. 5.6. (a) This subsection applies to a property owner whose
statement of benefits was approved under section 4.5 of this chapter
before July 1, 1991. In addition to the requirements of section 5.4(b)
of this chapter, a deduction schedule filed under section 5.4 of this
chapter must contain information showing the extent to which there
has been compliance with the statement of benefits approved under
section 4.5 of this chapter. Failure to comply with a statement of
benefits approved before July 1, 1991, may not be a basis for
rejecting a deduction schedule.
(b) This subsection applies to a property owner whose statement
of benefits was approved under section 4.5 of this chapter after June
30, 1991. 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.
(c) 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 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 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 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.
(d) 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 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 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.193-2005, SEC.4.
Last modified: May 28, 2006