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2021 Indiana Code
Title 6. Taxation
Article 1.1. Property Taxes
Chapter 8. Taxation of Public Utility Companies
6-1.1-8-5. Fixed Property; Definite-Situs Distributable Property; Indefinite-Situs Distributable Property
Universal Citation: IN Code § 6-1.1-8-5 (2021)
Sec. 5. The property owned or used by the various public utility companies is classified under sections 6 through 18 of this chapter as fixed property, definite-situs distributable property, or indefinite-situs distributable property. When a reference is made in this chapter to fixed property, definite-situs distributable property, or indefinite-situs distributable property, the classifications contained in sections 6 through 18 of this chapter apply.
[Pre-1975 Property Tax Recodification Citations: 6-1-44-3 part; 6-1-44-11 part.]
Formerly: Acts 1975, P.L.47, SEC.1.
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