Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 52. INDIANA BOARD OF TAX REVIEW |
Article 52IAC2. PROCEDURAL RULES |
Rule 52IAC2-7. Evidentiary Procedures |
Section 52IAC2-7-5. Confidential information
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(a) A party must, at the time it is submitted, clearly identify all confidential information provided to the board and specify the statutory basis under which the information is claimed to be confidential.
(b) The board shall make a finding on the confidentiality of information upon the motion of the party and submission of such information.
(c) Information deemed confidential by the board shall be so identified by the board and shall be disclosed only in a manner consistent with IC 6-1.1-35-9, IC 5-14-3-1, et seq., and other applicable law.
(d) A redacted version of a document containing both confidential and nonconfidential evidence shall be provided to the board by the party requesting confidential treatment. The redacted version of the document will be available to the public under IC 5-14-3. (Indiana Board of Tax Review; 52 IAC 2-7-5; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1782)