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2017 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 8. Taxation of Public Utility Companies
- 6-1.1-8-1. Property owned or used by public utility company
- 6-1.1-8-2. Definitions
- 6-1.1-8-3. Companies subject to taxation; exemptions
- 6-1.1-8-4. Companies within and partially outside state; tax determinations
- 6-1.1-8-5. Fixed property; definite-situs distributable property; indefinite-situs distributable property
- 6-1.1-8-6. Bridge companies
- 6-1.1-8-7. Bus companies
- 6-1.1-8-8. Express companies
- 6-1.1-8-9. Light, heat, or power companies
- 6-1.1-8-10. Pipe line companies
- 6-1.1-8-11. Railroad companies
- 6-1.1-8-12. Railroad car companies
- 6-1.1-8-12.5. Repealed
- 6-1.1-8-13. Sleeping car companies
- 6-1.1-8-14. Street railway companies
- 6-1.1-8-15. Telephone, telegraph, or cable companies
- 6-1.1-8-16. Tunnel companies
- 6-1.1-8-17. Water distribution companies
- 6-1.1-8-18. Other companies
- 6-1.1-8-19. Statement of value and description of property; filing deadline; filing amended statements
- 6-1.1-8-20. Failure to file statement; penalty; action by attorney general
- 6-1.1-8-21. Copies of various reports; requests from department of local government finance
- 6-1.1-8-22. Assessment by department of local government finance; subsequent filing of statements by the public utility
- 6-1.1-8-23. Repealed
- 6-1.1-8-24. Township assessor or county assessor determination of assessed values
- 6-1.1-8-25. Assessment of distributable property
- 6-1.1-8-26. Valuation of company property
- 6-1.1-8-27. Certification of assessed value; notification of appeal; review by county assessor
- 6-1.1-8-28. Tentative assessment by the department; appeal opportunity
- 6-1.1-8-29. Preliminary conference; notice of final assessment
- 6-1.1-8-30. Appeal to Indiana board; appeal to tax court
- 6-1.1-8-31. Appeal of final judgment; court procedure
- 6-1.1-8-32. Setting aside final determination; grounds
- 6-1.1-8-33. Appeal of township or county assessor's assessment of fixed property
- 6-1.1-8-34. Rate of tax; time of payment
- 6-1.1-8-35. Indefinite-situs distributable property of railroad car companies; distributable property of certain railroads; computation of tax; disposition of tax proceeds
- 6-1.1-8-35.1. Repealed
- 6-1.1-8-35.2. Retention and use of certain funds under section 35 of this chapter by commuter transportation district
- 6-1.1-8-36. Payment of taxes regardless of pending appeal; injunction; reassessment of distributable property
- 6-1.1-8-37. Reassessment of distributable property; refunds or taxes due
- 6-1.1-8-38. Lien; collection of delinquent taxes; penalties
- 6-1.1-8-39. Omitted property; assessment
- 6-1.1-8-40. Omitted property; rate of assessment; interest
- 6-1.1-8-41. Valuation methods used in other states
- 6-1.1-8-42. Rules and regulations; promulgation
- 6-1.1-8-43. Purpose of chapter; conflicting provisions
- 6-1.1-8-44. Reinstatement of utility property rules; prohibition against amendment of certain rules by department of local government finance
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