Confidential information; disclosure; return of information to
taxpayer
Sec. 9. (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) a member of a county property tax assessment board of
appeals;
(C) a county assessor;
(D) an employee of a person referred to in clauses (A)
through (C); or
(E) an officer or employee of an entity that contracts with a
board of county commissioners, a county assessor, or an
elected township assessor under IC 6-1.1-36-12; or
(2) acquired by:
(A) an assessing official;
(B) a member of a county property tax assessment board of
appeals;
(C) a county assessor;
(D) an employee of a person referred to in clauses (A)
through (C); or
(E) an officer or employee of an entity that contracts with a
board of county commissioners, a county assessor, or an
elected township 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), or (d).
(b) Confidential information may be disclosed to:
(1) an official or employee of:
(A) this state or another state;
(B) the United States; or
(C) 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; or
(2) an officer or employee of an entity that contracts with a
board of county commissioners, a county assessor, or an elected
township 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.
(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 or
township 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; and
(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, a county assessor, or an
elected township 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.
(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.
Last modified: May 28, 2006