50 Ind. Admin. Code 5.1-4-5
Current through December 12, 2024
Authority: IC 6-1.1-8-42; IC 6-1.1-31-1
Affected: IC 6-1.1-8-30
Sec. 5.
If a public utility company files its objections to the department's tentative assessment of the company's distributable property in the manner prescribed in section 4 of this rule, the company may appeal the department's final assessment of that property to the Indiana board of tax review. However, the company must initiate the appeal within forty-five (45) days after the date of the notice of the department's final assessment.
50 IAC 5.1-4-5