IC 6-1.1-8 – Taxation of Public Utility Companies | Midpage

Collections
Indiana Code

Chapter 8

IC 6-1.1-8

Taxation of Public Utility Companies

1Property owned or used by public utility company 2Definitions 3Companies subject to taxation; exemptions 4Companies within and partially outside state; tax determinations 5Fixed property; definite-situs distributable property; indefinite-situs distributable property 6Bridge companies 7Bus companies 8Express companies 9Light, heat, or power companies 10Pipe line companies 11Railroad companies 12Railcar companies 12.5Repealed 13Sleeping car companies 14Street railway companies 15Telephone, telegraph, or cable companies 16Tunnel companies 17Water distribution companies 18Other companies 19Statement of value and description of property; filing deadline; filing amended statements 19.5Assessment of wind power devices; change of ownership; report to interim study committee on energy, utilities, and telecommunications 20Failure to file statement; penalty; action by attorney general 21Copies of various reports; requests from department of local government finance 22Assessment by department of local government finance; subsequent filing of statements by the public utility 23Repealed 24Township assessor or county assessor determination of assessed values 24.5Solar land base rates; determination and release 25Assessment of distributable property 25.5New fixed property assessments; notification 26Valuation of company property 27Certification of assessed value; notification of appeal; review by county assessor; exemption for certain broadband assets 28Tentative assessment by the department; appeal opportunity 29Preliminary conference; notice of final assessment 30Appeal to Indiana board; appeal to tax court 31Appeal of final judgment; court procedure 32Setting aside final determination; grounds 33Appeal of township or county assessor's assessment of fixed property 34Rate of tax; time of payment 35Indefinite-situs distributable property of railcar companies; distributable property of certain railroads; computation of tax; disposition of tax proceeds 35.1Repealed 35.2Retention and use of certain funds under section 35 of this chapter by commuter transportation district 36Payment of taxes regardless of pending appeal; injunction; reassessment of distributable property 37Reassessment of distributable property; refunds or taxes due 38Lien; collection of delinquent taxes; penalties 39Omitted property; assessment 40Omitted property; rate of assessment; interest 41Valuation methods used in other states 42Rules and regulations; promulgation 43Purpose of chapter; conflicting provisions 44Reinstatement of utility property rules; prohibition against amendment of certain rules by department of local government finance 45Depreciable personal property 30% minimum valuation limitation