Section 6-1.1-8-22 - Assessment by department of local government finance; subsequent filing of statements by the public utility(a) The department of local government finance shall assess the property of a public utility company based upon the information available to the department if the company: (1) does not file a statement which is required under section 19 of this chapter;(2) does not permit the department to examine the company's property, books, or records; or(3) does not comply with a summons issued by the department.(b) A public utility company may provide the department with a statement under section 19 of this chapter not later than one (1) year after the department makes the department's assessment under this section. If a public utility company does so, the department may amend the assessment it makes under this section in reliance on the public utility company's statement filed under this subsection.Pre-1975 Property Tax Recodification Citation: 6-1-44-6 part.
Amended by P.L. 183-2014, SEC. 5, eff. 7/1/2014.(Formerly: Acts1975 , P.L. 47, SEC.1.) As amended by P.L. 90-2002, SEC.73.