Sec. 19. (a) Each year a public utility company shall file a statement concerning the value and description of the property which is either owned or used by the company on the assessment date of that year. The company shall file this statement with the department of local government finance in the manner prescribed by the department. A public utility company shall file its statement for a year:
(1) on or before April 1st of that year unless the company is a railcar company; or
(2) on or before July 1st of that year if the company is a railcar company.
(b) A public utility company may, not later than sixty (60) days after filing a valid and timely statement under subsection (a), file an amended statement:
(1) for distribution purposes;
(2) to correct errors; or
(3) for any other reason, except:
(A) obsolescence; or
(B) the credit for railcar maintenance and improvements provided under IC 6-1.1-8.2.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-6 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.66, SEC.4; P.L.59-1985, SEC.3; P.L.90-2002, SEC.70; P.L.183-2014, SEC.3; P.L.148-2015, SEC.2; P.L.38-2021, SEC.11.
Structure Indiana Code
Chapter 8. Taxation of Public Utility Companies
6-1.1-8-1. Property Owned or Used by Public Utility Company
6-1.1-8-3. Companies Subject to Taxation; Exemptions
6-1.1-8-4. Companies Within and Partially Outside State; Tax Determinations
6-1.1-8-9. Light, Heat, or Power Companies
6-1.1-8-10. Pipe Line Companies
6-1.1-8-11. Railroad Companies
6-1.1-8-13. Sleeping Car Companies
6-1.1-8-14. Street Railway Companies
6-1.1-8-15. Telephone, Telegraph, or Cable Companies
6-1.1-8-17. Water Distribution Companies
6-1.1-8-20. Failure to File Statement; Penalty; Action by Attorney General
6-1.1-8-21. Copies of Various Reports; Requests From Department of Local Government Finance
6-1.1-8-24. Township Assessor or County Assessor Determination of Assessed Values
6-1.1-8-24.5. Solar Land Base Rates; Determination and Release
6-1.1-8-25. Assessment of Distributable Property
6-1.1-8-25.5. New Fixed Property Assessments; Notification
6-1.1-8-26. Valuation of Company Property
6-1.1-8-28. Tentative Assessment by the Department; Appeal Opportunity
6-1.1-8-29. Preliminary Conference; Notice of Final Assessment
6-1.1-8-30. Appeal to Indiana Board; Appeal to Tax Court
6-1.1-8-31. Appeal of Final Judgment; Court Procedure
6-1.1-8-32. Setting Aside Final Determination; Grounds
6-1.1-8-33. Appeal of Township or County Assessor's Assessment of Fixed Property
6-1.1-8-34. Rate of Tax; Time of Payment
6-1.1-8-37. Reassessment of Distributable Property; Refunds or Taxes Due
6-1.1-8-38. Lien; Collection of Delinquent Taxes; Penalties
6-1.1-8-39. Omitted Property; Assessment
6-1.1-8-40. Omitted Property; Rate of Assessment; Interest
6-1.1-8-41. Valuation Methods Used in Other States
6-1.1-8-42. Rules and Regulations; Promulgation