Taxation of Public Utility Companies

  1. Law
  2. Indiana Code
  3. Taxation
  4. Property Taxes
  5. Taxation of Public Utility Companies

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Section
6-1.1-8-1

Property Owned or Used by Public Utility Company

Section
6-1.1-8-2

Definitions

Section
6-1.1-8-2-b

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Repealed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
6-1.1-8-20

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Repealed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
6-1.1-8-26

Valuation of Company Property

Section
6-1.1-8-27

Certification of Assessed Value; Notification of Appeal; Review by County Assessor

Section
6-1.1-8-28

Tentative Assessment by the Department; Appeal Opportunity

Section
6-1.1-8-29

Preliminary Conference; Notice of Final Assessment

Section
6-1.1-8-30

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

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