Indiana Code
Chapter 8. Taxation of Public Utility Companies
6-1.1-8-23. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-44-15 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.78-1987, SEC.2; P.L.3-1989, SEC.31; P.L.6-1997, SEC.30; P.L.90-2002, SEC.74; P.L.146-2008, SEC.97. Repealed by P.L.182-2009(ss), SEC.460.

Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 1.1. Property Taxes

Chapter 8. Taxation of Public Utility Companies

6-1.1-8-1. Property Owned or Used by Public Utility Company

6-1.1-8-2. Definitions

6-1.1-8-3. Companies Subject to Taxation; Exemptions

6-1.1-8-4. Companies Within and Partially Outside State; Tax Determinations

6-1.1-8-5. Fixed Property; Definite-Situs Distributable Property; Indefinite-Situs Distributable Property

6-1.1-8-6. Bridge Companies

6-1.1-8-7. Bus Companies

6-1.1-8-8. Express Companies

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

6-1.1-8-12. Railcar Companies

6-1.1-8-12.5. Repealed

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

6-1.1-8-16. Tunnel Companies

6-1.1-8-17. Water Distribution Companies

6-1.1-8-18. Other Companies

6-1.1-8-19. Statement of Value and Description of Property; Filing Deadline; Filing Amended Statements

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

6-1.1-8-22. Assessment by Department of Local Government Finance; Subsequent Filing of Statements by the Public Utility

6-1.1-8-23. Repealed

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

6-1.1-8-27. Certification of Assessed Value; Notification of Appeal; Review by County Assessor; Exemption for Certain Broadband Assets

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

6-1.1-8-35. Indefinite-Situs Distributable Property of Railcar Companies; Distributable Property of Certain Railroads; Computation of Tax; Disposition of Tax Proceeds

6-1.1-8-35.1. Repealed

6-1.1-8-35.2. Retention and Use of Certain Funds Under Section 35 of This Chapter by Commuter Transportation District

6-1.1-8-36. Payment of Taxes Regardless of Pending Appeal; Injunction; Reassessment of Distributable Property

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

6-1.1-8-43. Purpose of Chapter; Conflicting Provisions

6-1.1-8-44. Reinstatement of Utility Property Rules; Prohibition Against Amendment of Certain Rules by Department of Local Government Finance