Sec. 44. (a) Except to the extent that it conflicts with a statute and subject to subsection (f), 50 IAC 5.1 (as in effect January 1, 2001), which was formerly incorporated by reference into this section, is reinstated as a rule.
(b) Tangible personal property within the scope of 50 IAC 5.1 (as in effect January 1, 2001) shall be assessed on the assessment dates in calendar years 2003 and thereafter in conformity with 50 IAC 5.1 (as in effect January 1, 2001).
(c) The publisher of the Indiana Administrative Code shall publish 50 IAC 5.1 (as in effect January 1, 2001) in the Indiana Administrative Code.
(d) 50 IAC 5.2 and any other rule to the extent that it conflicts with this section is void.
(e) A reference in 50 IAC 5.1 to a governmental entity that has been terminated or a statute that has been repealed or amended shall be treated as a reference to its successor.
(f) The department of local government finance may not amend or repeal the following (all as in effect January 1, 2001):
(1) 50 IAC 5.1-6-6.
(2) 50 IAC 5.1-6-7.
(3) 50 IAC 5.1-6-8.
(4) 50 IAC 5.1-6-9.
(5) 50 IAC 5.1-8-1.
(6) 50 IAC 5.1-9-1.
(7) 50 IAC 5.1-9-2.
However, the department of local government finance may amend these rules to reflect statutory changes.
As added by P.L.192-2002(ss), SEC.29. Amended by P.L.245-2003, SEC.7; P.L.38-2021, SEC.19.
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