Chapter 8 - TAXATION OF PUBLIC UTILITY COMPANIES
- Section 6-1.1-8-1 - Property owned or used by public utility company
- Section 6-1.1-8-2 - Definitions
- Section 6-1.1-8-3 - Companies subject to taxation; exemptions
- Section 6-1.1-8-4 - Companies within and partially outside state; tax determinations
- Section 6-1.1-8-5 - Fixed property; definite-situs distributable property; indefinite-situs distributable property
- Section 6-1.1-8-6 - Bridge companies
- Section 6-1.1-8-7 - Bus companies
- Section 6-1.1-8-8 - Express companies
- Section 6-1.1-8-9 - Light, heat, or power companies
- Section 6-1.1-8-10 - Pipe line companies
- Section 6-1.1-8-11 - Railroad companies
- Section 6-1.1-8-12 - Railcar companies
- Section 6-1.1-8-12.5 - [Repealed]
- Section 6-1.1-8-13 - Sleeping car companies
- Section 6-1.1-8-14 - Street railway companies
- Section 6-1.1-8-15 - Telephone, telegraph, or cable companies
- Section 6-1.1-8-16 - Tunnel companies
- Section 6-1.1-8-17 - Water distribution companies
- Section 6-1.1-8-18 - Other companies
- Section 6-1.1-8-19 - Statement of value and description of property; filing deadline; filing amended statements
- Section 6-1.1-8-19.5 - Assessment of wind power devices; change of ownership; report to interim study committee on energy, utilities, and telecommunications
- Section 6-1.1-8-20 - [Effective Until 7/1/2024] Failure to file statement; penalty; action by attorney general
- Section 6-1.1-8-20 - [Effective 7/1/2024] Failure to file statement; penalty; action by attorney general
- Section 6-1.1-8-21 - Copies of various reports; requests from department of local government finance
- Section 6-1.1-8-22 - Assessment by department of local government finance; subsequent filing of statements by the public utility
- Section 6-1.1-8-23 - [Repealed]
- Section 6-1.1-8-24 - Township assessor or county assessor determination of assessed values
- Section 6-1.1-8-24.5 - Solar land base rates; determination and release
- Section 6-1.1-8-25 - Assessment of distributable property
- Section 6-1.1-8-25.5 - New fixed property assessments; notification
- Section 6-1.1-8-26 - Valuation of company property
- Section 6-1.1-8-27 - Certification of assessed value; notification of appeal; review by county assessor; exemption for certain broadband assets
- Section 6-1.1-8-28 - [Effective Until 7/1/2024] Tentative assessment by the department; appeal opportunity
- Section 6-1.1-8-28 - [Effective 7/1/2024] Tentative assessment by the department; appeal opportunity
- Section 6-1.1-8-29 - [Effective Until 7/1/2024] Preliminary conference; notice of final assessment
- Section 6-1.1-8-29 - [Effective 7/1/2024] Preliminary conference; notice of final assessment
- Section 6-1.1-8-30 - [Effective Until 7/1/2024] Appeal to Indiana board; appeal to tax court
- Section 6-1.1-8-30 - [Effective 7/1/2024] Appeal to Indiana board; appeal to tax court
- Section 6-1.1-8-31 - Appeal of final judgment; court procedure
- Section 6-1.1-8-32 - Setting aside final determination; grounds
- Section 6-1.1-8-33 - Appeal of township or county assessor's assessment of fixed property
- Section 6-1.1-8-34 - Rate of tax; time of payment
- Section 6-1.1-8-35 - Indefinite-situs distributable property of railcar companies; distributable property of certain railroads; computation of tax; disposition of tax proceeds
- Section 6-1.1-8-35.1 - [Repealed]
- Section 6-1.1-8-35.2 - Retention and use of certain funds under section 35 of this chapter by commuter transportation district
- Section 6-1.1-8-36 - Payment of taxes regardless of pending appeal; injunction; reassessment of distributable property
- Section 6-1.1-8-37 - [Effective Until 7/1/2024] Reassessment of distributable property; refunds or taxes due
- Section 6-1.1-8-37 - [Effective 7/1/2024] Reassessment of distributable property; refunds or taxes due
- Section 6-1.1-8-38 - Lien; collection of delinquent taxes; penalties
- Section 6-1.1-8-39 - Omitted property; assessment
- Section 6-1.1-8-40 - Omitted property; rate of assessment; interest
- Section 6-1.1-8-41 - Valuation methods used in other states
- Section 6-1.1-8-42 - Rules and regulations; promulgation
- Section 6-1.1-8-43 - Purpose of chapter; conflicting provisions
- Section 6-1.1-8-44 - Reinstatement of utility property rules; prohibition against amendment of certain rules by department of local government finance