(a) A public utility company may initiate an appeal of the final assessment of the company's distributable property by filing a petition with the Indiana board not later than forty-five (45) days after:

1. (1) the public utility company receives notice of the tentative assessment under section 28(a) of this chapter if the final assessment becomes final under section 28(e) of this chapter; or
2. (2) the department of local government finance gives the public utility company notice of the final determination under section 29(a) of this chapter.

(b) A public utility company may petition for judicial review of the Indiana board's final determination to the tax court under IC 6-1.1-15-5 . However, the company must:

1. (1) file a petition for judicial review; and

2. (2) mail to the county auditor of each county in which the public utility company's distributable property is located:

   1. (A) a notice that the petition was filed; and

   2. (B) instructions for obtaining a copy of the petition;

      not later than forty-five (45) days after the date of the notice of the Indiana board's final determination.

      [Pre-1975 Property Tax Recodification Citation: 6-1-44-13 part.]

      Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.291-1985, SEC.2; P.L.198-2001, SEC.24; P.L.178-2002, SEC.13; P.L.154-2006, SEC.7; P.L.219-2007, SEC.17; P.L.156-2024, SEC.9.