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6-1.1-8-1. Property Owned or Used by Public Utility Company - Sec. 1. The property owned or used by a public...
6-1.1-8-2. Definitions - Sec. 2. As used in this chapter: (1) The term...
6-1.1-8-3. Companies Subject to Taxation; Exemptions - Sec. 3. (a) Except as provided in subsection (c), the...
6-1.1-8-4. Companies Within and Partially Outside State; Tax Determinations - Sec. 4. (a) If a public utility company operates a...
6-1.1-8-5. Fixed Property; Definite-Situs Distributable Property; Indefinite-Situs Distributable Property - Sec. 5. The property owned or used by the various...
6-1.1-8-6. Bridge Companies - Sec. 6. (a) The fixed property of a bridge company...
6-1.1-8-7. Bus Companies - Sec. 7. (a) The fixed property of a bus company...
6-1.1-8-8. Express Companies - Sec. 8. (a) The fixed property of an express company...
6-1.1-8-9. Light, Heat, or Power Companies - Sec. 9. (a) The fixed property of a light, heat,...
6-1.1-8-10. Pipe Line Companies - Sec. 10. (a) The fixed property of a pipe line...
6-1.1-8-11. Railroad Companies - Sec. 11. (a) The fixed property of the railroad company...
6-1.1-8-12. Railcar Companies - Sec. 12. (a) The fixed property of a railcar company...
6-1.1-8-12.5. Repealed - As added by Acts 1981, P.L.66, SEC.3. Amended by Acts...
6-1.1-8-13. Sleeping Car Companies - Sec. 13. (a) The fixed property of a sleeping car...
6-1.1-8-14. Street Railway Companies - Sec. 14. (a) The fixed property of a street railway...
6-1.1-8-15. Telephone, Telegraph, or Cable Companies - Sec. 15. (a) The fixed property of a telephone, telegraph,...
6-1.1-8-16. Tunnel Companies - Sec. 16. (a) The fixed property of a tunnel company...
6-1.1-8-17. Water Distribution Companies - Sec. 17. (a) The fixed property of a water distribution...
6-1.1-8-18. Other Companies - Sec. 18. For a public utility company which is not...
6-1.1-8-19. Statement of Value and Description of Property; Filing Deadline; Filing Amended Statements - Sec. 19. (a) Each year a public utility company shall...
6-1.1-8-20. Failure to File Statement; Penalty; Action by Attorney General - Sec. 20. (a) If a public utility company does not...
6-1.1-8-21. Copies of Various Reports; Requests From Department of Local Government Finance - Sec. 21. The department of local government finance may ask...
6-1.1-8-22. Assessment by Department of Local Government Finance; Subsequent Filing of Statements by the Public Utility - Sec. 22. (a) The department of local government finance shall...
6-1.1-8-23. Repealed - [Pre-1975 Property Tax Recodification Citation: 6-1-44-15 part.] Formerly: Acts 1975,...
6-1.1-8-24. Township Assessor or County Assessor Determination of Assessed Values - Sec. 24. (a) Each year, a township assessor, or the...
6-1.1-8-24.5. Solar Land Base Rates; Determination and Release - Sec. 24.5. The department of local government finance shall annually...
6-1.1-8-25. Assessment of Distributable Property - Sec. 25. (a) Each year the department of local government...
6-1.1-8-25.5. New Fixed Property Assessments; Notification - Sec. 25.5. (a) A township assessor or county assessor (whichever...
6-1.1-8-26. Valuation of Company Property - Sec. 26. (a) On or before June 1st of each...
6-1.1-8-27. Certification of Assessed Value; Notification of Appeal; Review by County Assessor; Exemption for Certain Broadband Assets - Sec. 27. (a) On or before July 1, for years...
6-1.1-8-28. Tentative Assessment by the Department; Appeal Opportunity - Sec. 28. (a) Each year the department of local government...
6-1.1-8-29. Preliminary Conference; Notice of Final Assessment - Sec. 29. (a) If a public utility company files its...
6-1.1-8-30. Appeal to Indiana Board; Appeal to Tax Court - Sec. 30. (a) A public utility company may initiate an...
6-1.1-8-31. Appeal of Final Judgment; Court Procedure - Sec. 31. When a public utility company petitions for judicial...
6-1.1-8-32. Setting Aside Final Determination; Grounds - Sec. 32. When a public utility company initiates an appeal...
6-1.1-8-33. Appeal of Township or County Assessor's Assessment of Fixed Property - Sec. 33. A public utility company may appeal a township...
6-1.1-8-34. Rate of Tax; Time of Payment - Sec. 34. Except for: (1) a railcar company's indefinite-situs distributable...
6-1.1-8-35. Indefinite-Situs Distributable Property of Railcar Companies; Distributable Property of Certain Railroads; Computation of Tax; Disposition of Tax Proceeds - Sec. 35. (a) Each year the department of local government...
6-1.1-8-35.1. Repealed - As added by Acts 1982, P.L.43, SEC.5. Repealed by P.L.59-1985,...
6-1.1-8-35.2. Retention and Use of Certain Funds Under Section 35 of This Chapter by Commuter Transportation District - Sec. 35.2. Notwithstanding section 35(c) of this chapter, as amended...
6-1.1-8-36. Payment of Taxes Regardless of Pending Appeal; Injunction; Reassessment of Distributable Property - Sec. 36. (a) A public utility company shall pay any...
6-1.1-8-37. Reassessment of Distributable Property; Refunds or Taxes Due - Sec. 37. (a) If: (1) the department of local government...
6-1.1-8-38. Lien; Collection of Delinquent Taxes; Penalties - Sec. 38. (a) Taxes which are based upon an assessment...
6-1.1-8-39. Omitted Property; Assessment - Sec. 39. The annual assessments of a public utility company's...
6-1.1-8-40. Omitted Property; Rate of Assessment; Interest - Sec. 40. When the department of local government finance assesses...
6-1.1-8-41. Valuation Methods Used in Other States - Sec. 41. The department of local government finance shall keep...
6-1.1-8-42. Rules and Regulations; Promulgation - Sec. 42. (a) The department of local government finance shall...
6-1.1-8-43. Purpose of Chapter; Conflicting Provisions - Sec. 43. This chapter is designed to provide special rules...
6-1.1-8-44. Reinstatement of Utility Property Rules; Prohibition Against Amendment of Certain Rules by Department of Local Government Finance - Sec. 44. (a) Except to the extent that it conflicts...