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2021 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
Universal Citation: IN Code § 6-1.1-8-1 (2021)
Sec. 1. The property owned or used by a public utility company shall be taxed in the manner prescribed in this chapter. Property used by a public utility company consists of property which the company uses under an agreement whereby the company exercises the beneficial rights of ownership for the major part of a year. When reference is made in this chapter to the "property of" a public utility company or to the public utility "company's property", the reference includes the property owned or used by that company.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-3 part.]
Formerly: Acts 1975, P.L.47, SEC.1.
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