Ind. Code § 6-1.1-8-19
Statement of value and description of property; filing deadline; filing amended statements
Redline — January 1, 2018 → current.View current text →
Current — January 1, 2023
As of January 1, 2018
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:
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 railroad car company; or
(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 railroad car company.
(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:
(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;
(1) for distribution purposes;
(2) to correct errors; or
(2) to correct errors; or
(3) for any other reason, except: (A) obsolescence; or (B) the credit for railroad car maintenance and improvements provided under IC 6-1.1-8.2.
(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.