2021 Indiana Code
Title 6. Taxation
Article 1.1. Property Taxes
Chapter 8. Taxation of Public Utility Companies
6-1.1-8-29. Preliminary Conference; Notice of Final Assessment
Sec. 29. (a) If a public utility company files its objections to a tentative assessment within the time allowed under section 28(c) of this chapter, the department of local government finance may hold a preliminary conference on the tentative assessment at a time and place fixed by the department. After the preliminary conference, if any, the department of local government finance shall:
(1) make a final assessment of the company's distributable property; and
(2) notify the company of the final assessment.
(b) The department of local government finance must give notice of the final assessment under this section not later than:
(1) September 30 in the case of railcar companies; and
(2) June 30 in the case of all other public utility companies.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-12 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.66, SEC.8; P.L.59-1985, SEC.7; P.L.90-2002, SEC.80; P.L.154-2006, SEC.6; P.L.38-2021, SEC.14.
