Authority: IC 6-1.1-31-1

Affected: IC 6-1.1-8-2

Sec. 14. "Light, heat, or power company" means a company that is engaged in the business of furnishing light, heat, or power by electricity, gas, or steam. Light, heat, and power companies may be:

1. (1) investor-owned electric and steam heat companies;
2. (2) rural electric membership corporations or cooperatives; or
3. (3) natural gas distribution companies.

(Department of Local Government Finance; 50 IAC 5.1-1-14; filed Dec 15, 1993, 5:00 p.m.: 17 IR 952; reinstated by IC 6-1.1-8-44, eff Jul 1, 2003; readopted filed Oct 21, 2025, 9:19 a.m.: 20251112-IR-050240632RFA)