Sec. 22. (a) The department of local government finance shall assess the property of a public utility company based upon the information available to the department if the company:
(1) does not file a statement which is required under section 19 of this chapter;
(2) does not permit the department to examine the company's property, books, or records; or
(3) does not comply with a summons issued by the department.
(b) A public utility company may provide the department with a statement under section 19 of this chapter not later than one (1) year after the department makes the department's assessment under this section. If a public utility company does so, the department may amend the assessment it makes under this section in reliance on the public utility company's statement filed under this subsection.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-6 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.73; P.L.183-2014, SEC.5.
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