50 Ind. Admin. Code 5.1-1-1

Current through December 12, 2024

Section 50 IAC 5.1-1-1 - Applicability

Authority: IC 6-1.1-31-1

Affected: IC 6-1.1-8-2

Sec. 1.

(a) The definition [sic.] in this rule apply throughout this article.

(b) Unless otherwise indicated, the definitions contained in 50 IAC 4.2-1-1 also apply to this article. However, if a definition in 50 IAC 4.2-1-1 conflicts with a definition contained in this article, the definition under this article controls with respect to the assessment and taxation of public utility property.

50 IAC 5.1-1-1

Department of Local Government Finance; 50 IAC 5.1-1-1; filed Dec 15, 1993, 5:00 p.m.: 17 IR 950; reinstated by IC 6-1.1-8-44, eff Jul 1, 2003