2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 8. Taxation of Public Utility Companies
6-1.1-8-13. Sleeping car companies

Universal Citation: IN Code § 6-1.1-8-13 (2018)
IC 6-1.1-8-13 Sleeping car companies

     Sec. 13. (a) The fixed property of a sleeping car company consists of real property.

     (b) A sleeping car company's property which is not described in subsection (a) is indefinite-situs distributable property. The department of local government finance shall apportion and distribute the assessed valuation of this property among the taxing districts in or through which the company operates cars. The department of local government finance shall make the apportionment in a manner which it considers fair.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(2).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.64; P.L.182-2009(ss), SEC.99.

 

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