Section 6-1.1-8-9 - Light, heat, or power companies(a) The fixed property of a light, heat, or power company consists of real property which is not part of the company's right-of-ways, transmission system, or distribution system.(b) A light, heat, or power company's property which is not described as fixed property in subsection (a) of this section is definite-situs distributable property. This property includes, but is not limited to, turbo-generators, boilers, transformers, transmission lines, distribution lines, and pipe lines.Pre-1975 Property Tax Recodification Citation: 6-1-44-11(10).
(Formerly: Acts1975 , P.L. 47, SEC.1.) As amended by P.L. 182-2009 (ss), SEC.95.