2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 8. Taxation of Public Utility Companies
6-1.1-8-22. Assessment by department of local government finance; subsequent filing of statements by the public utility
Sec. 22. (a) The department of local government finance shall assess the property of a public utility company based upon the information available to the department if the company:
(1) does not file a statement which is required under section 19 of this chapter;
(2) does not permit the department to examine the company's property, books, or records; or
(3) does not comply with a summons issued by the department.
(b) A public utility company may provide the department with a statement under section 19 of this chapter not later than one (1) year after the department makes the department's assessment under this section. If a public utility company does so, the department may amend the assessment it makes under this section in reliance on the public utility company's statement filed under this subsection.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-6 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.73; P.L.183-2014, SEC.5.
