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Indiana Administrative Code

5.1

Public Utility Assessment

Department of Local Government Finance

1Definitions 2Introduction; Companies Subject to Assessment 3Reporting Requirements 4Assessment, Appeal, and Review 5Valuation of Real Property and Use of Other Factors 6Valuation of Depreciable Personal Property 7Valuation of Nondepreciable Property 8Valuation of Inventories 9Valuation of Other Tangible Personal Property 10Valuation of Leased Property 11Obsolescence 12Exemptions, Deductions, and Credits 13Severability