Authority: IC 6-1.1-8-42; IC 6-1.1-31-1

Affected: IC 6-1.1-8-2; IC 6-1.1-8-28; IC 6-1.1-10-9; IC 6-1.1-10-10; IC 6-1.1-11

Sec. 5. A public utility company subject to IC 6-1.1-8 that wishes to obtain an exemption for an industrial waste control facility must annually claim the exemption on the appropriate form, Schedule A-4, Water Pollution Control Equipment (State Form 47336), with the township or county assessor, as applicable, and as provided by IC 6-1.1-10-10. The township or county assessor, in accord with the determination of the Indiana department of environmental management, and as provided by IC 6-1.1-10-10, shall allow or deny in whole or in part each exemption claim. The public utility company must file its annual return and schedules with the department as required by IC 6-1.1-8 and this article.

(Department of Local Government Finance; 50 IAC 5.1-12-5; filed Dec 15, 1993, 5:00 p.m.: 17 IR 968; reinstated by IC 6-1.1-8-44, eff Jul 1, 2003; filed Nov 2, 2020, 9:34 a.m.: 20201202-IR- 050190636FRA; readopted filed Oct 21, 2025, 9:19 a.m.: 20251112-IR-050240632RFA)