Indiana Code
Chapter 42. Brownfield Revitalization Zone Tax Abatement
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.

Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 1.1. Property Taxes

Chapter 42. Brownfield Revitalization Zone Tax Abatement

6-1.1-42-0.3. Legalization of Certain Brownfield Revitalization Zones, Deductions in Brownfield Revitalization Zones; Voiding Designations of Other Brownfield Revitalization Zones, Deductions

6-1.1-42-1. "Brownfield" Defined

6-1.1-42-2. "Designating Body" Defined

6-1.1-42-3. "Remediation" Defined

6-1.1-42-4. "Zone" Defined

6-1.1-42-5. Application for Designation as Brownfield Revitalization Zone

6-1.1-42-6. Statement of Public Benefits

6-1.1-42-7. Powers of Designating Body

6-1.1-42-8. Duties of Designating Body

6-1.1-42-9. Adoption of Resolution

6-1.1-42-10. Publication of Notice

6-1.1-42-11. Review of Statement of Benefits

6-1.1-42-12. Designation of Brownfield Revitalization Zone

6-1.1-42-13. Final Action; Expiration of Designation of Brownfield Revitalization Zone

6-1.1-42-14. Appeals

6-1.1-42-15. Hearing of Appeal

6-1.1-42-16. Procedures

6-1.1-42-17. Application for Assessed Valuation Deduction

6-1.1-42-18. Statement of Benefits for Assessed Valuation Deduction

6-1.1-42-19. Resolution Adopting Deduction

6-1.1-42-20. Notice of Resolution Adoption; Filing Information With Taxing Unit

6-1.1-42-21. Review of Statement of Benefits for Assessed Valuation Deduction

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 Application

6-1.1-42-30. Substantial Compliance With Statement of Benefits; Notice; Hearing; Termination of Deduction

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 From Certain Requirements; Waiver of Noncompliance

6-1.1-42-34. Correction of Deduction Errors