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

Affected: IC 6-1.1-8-2; IC 6-1.1-8-3

Sec. 4. (a) The companies described in IC 6-1.1-8-3(c) are not subject to assessment as public utility companies under this article.

(b) For purposes of exclusion under this article, "broadcasting companies" as named in IC 6-1.1-8-3(c)(2) includes radio broadcasting companies.

(c) For purposes of exclusion under this article, "television companies" as named in IC 6-1.1-8-3(c)(3) includes cable television broadcasting companies.

(Department of Local Government Finance; 50 IAC 5.1-2-4; filed Dec 15, 1993, 5:00 p.m.: 17 IR 955; 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)