Ind. Code § 6-1.1-8-1
Current through P.L. 171-2024
The property owned or used by a public utility company shall be taxed in the manner prescribed in this chapter. Property used by a public utility company consists of property which the company uses under an agreement whereby the company exercises the beneficial rights of ownership for the major part of a year. When reference is made in this chapter to the "property of" a public utility company or to the public utility "company's property", the reference includes the property owned or used by that company.
IC 6-1.1-8-1
Pre-1975 Property Tax Recodification Citation: 6-1-44-3 part.