Collections
Indiana Code
Title 6
1.1
Chapter 8
IC 6-1.1-8
Taxation of Public Utility Companies
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1
Property owned or used by public utility company
2
Definitions
3
Companies subject to taxation; exemptions
4
Companies within and partially outside state; tax determinations
5
Fixed property; definite-situs distributable property; indefinite-situs distributable property
6
Bridge companies
7
Bus companies
8
Express companies
9
Light, heat, or power companies
10
Pipe line companies
11
Railroad companies
12
Railcar companies
12.5
Repealed
13
Sleeping car companies
14
Street railway companies
15
Telephone, telegraph, or cable companies
16
Tunnel companies
17
Water distribution companies
18
Other companies
19
Statement of value and description of property; filing deadline; filing amended statements
19.5
Assessment of wind power devices; change of ownership; report to interim study committee on energy, utilities, and telecommunications
20
Failure to file statement; penalty; action by attorney general
21
Copies of various reports; requests from department of local government finance
22
Assessment by department of local government finance; subsequent filing of statements by the public utility
23
Repealed
24
Township assessor or county assessor determination of assessed values
24.5
Solar land base rates; determination and release
24.5-a
Solar land base rates; determination and release
Repealed
25
Assessment of distributable property
25.5
New fixed property assessments; notification
26
Valuation of company property
26-a
Valuation of company property
Repealed
27
Certification of assessed value; notification of appeal; review by county assessor; exemption for certain broadband assets
28
Tentative assessment by the department; appeal opportunity
29
Preliminary conference; notice of final assessment
30
Appeal to Indiana board; appeal to tax court
31
Appeal of final judgment; court procedure
32
Setting aside final determination; grounds
33
Appeal of township or county assessor's assessment of fixed property
34
Rate of tax; time of payment
35
Indefinite-situs distributable property of railcar companies; distributable property of certain railroads; computation of tax; disposition of tax proceeds
35.1
Repealed
35.2
Retention and use of certain funds under section 35 of this chapter by commuter transportation district
36
Payment of taxes regardless of pending appeal; injunction; reassessment of distributable property
37
Reassessment of distributable property; refunds or taxes due
38
Lien; collection of delinquent taxes; penalties
39
Omitted property; assessment
40
Omitted property; rate of assessment; interest
41
Valuation methods used in other states
42
Rules and regulations; promulgation
43
Purpose of chapter; conflicting provisions
44
Reinstatement of utility property rules; prohibition against amendment of certain rules by department of local government finance
45
Depreciable personal property 30% minimum valuation limitation
26-b
Valuation of company property
Repealed
24.5-b
Solar land base rates; determination and release
Repealed