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Ind. Code § 6-1.1-8-19

Statement of value and description of property; filing deadline; filing amended statements

Applied in 3 court decisions — leading case Huie v. Private Truck Council of America, Inc. (1984)

Most recently applied in Hoosier Energy Rural Electric Cooperative, Inc. v. Departnment of Local Government Finance (December 2004)

Formerly: Acts 1975, P.L.47, SEC.1

How often courts cite this section

198419902000200410
citing decisions per year

Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.

Sec. 19. (a) Each year a public utility company shall file a statement concerning the value and description of the property which is either owned or used by the company on the assessment date of that year. The company shall file this statement with the department of local government finance in the manner prescribed by the department. A public utility company shall file its statement for a year:

(1) on or before April 1st of that year unless the company is a railcar company; or

(2) on or before July 1st of that year if the company is a railcar company.

(b) A public utility company may, not later than sixty (60) days after filing a valid and timely statement under subsection (a), file an amended statement:

(1) for distribution purposes;

(2) to correct errors; or

(3) for any other reason, except:

(A) obsolescence; or

(B) the credit for railcar maintenance and improvements provided under IC 6-1.1-8.2.

Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.