2017 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 8. Taxation of Public Utility Companies
6-1.1-8-24. Township assessor or county assessor determination of assessed values
Sec. 24. (a) Each year, a township assessor, or the county assessor if there is no township assessor for the township, shall assess the fixed property that as of the assessment date of that year is:
(1) owned or used by a public utility company; and
(2) located in the township or county.
(b) The township or county assessor shall determine the assessed value of fixed property. A township assessor shall certify the assessed values to the county assessor on or before April 1 of the year of assessment. However, in a county with a township assessor in every township, the township assessor shall certify the list to the department of local government finance. The county assessor shall review the assessed values and shall certify the assessed values to the department of local government finance on or before April 10 of that year.
[Pre-1975 Property Tax Recodification Citations: 6-1-44-2 part; 6-1-44-11 part; 6-1-44-12 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.11; P.L.6-1997, SEC.31; P.L.90-2002, SEC.75; P.L.88-2005, SEC.10; P.L.146-2008, SEC.98.
