Sec. 28. (a) Each year the department of local government finance shall notify each public utility company of:
(1) the department's tentative assessment of the company's distributable property; and
(2) the value of the company's distributable property used by the department to determine the tentative assessment.
(b) The department of local government finance shall give the notice required by subsection (a) not later than:
(1) September 1 in the case of railcar companies; and
(2) June 1 in the case of all other public utility companies.
(c) Not later than ten (10) days after a public utility company receives the notice required by subsection (a), the company may:
(1) file with the department its objections to the tentative assessment; and
(2) request that the department hold a preliminary conference on the tentative assessment.
(d) If the public utility company does not file its objections under subsection (c)(1) within the time allowed:
(1) the tentative assessment is considered final; and
(2) the company may appeal the assessment under section 30 of this chapter.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-12 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.66, SEC.7; P.L.59-1985, SEC.6; P.L.90-2002, SEC.79; P.L.154-2006, SEC.5; P.L.38-2021, SEC.13.
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