2022 Indiana Code
Title 6. Taxation
Article 1.1. Property Taxes
Chapter 8. Taxation of Public Utility Companies
6-1.1-8-25.5. New Fixed Property Assessments; Notification
Sec. 25.5. (a) A township assessor or county assessor (whichever is applicable) shall notify the department of local government finance of all new fixed property that the township assessor, or the county assessor if there is no township assessor for the township, will begin assessing under section 24 of this chapter and the assessment date on which the township assessor or county assessor will begin assessing the new fixed property under section 24 of this chapter.
(b) The department of local government finance shall notify a company subject to taxation under this chapter if any of the company's property that was previously assessed by the department of local government finance under this chapter will instead be assessed by the township assessor, or the county assessor if there is not a township assessor for the township, under this chapter.
As added by P.L.174-2022, SEC.9.
