Sec. 43. This chapter is designed to provide special rules for the assessment and taxation of public utility company property. If a provision of this chapter conflicts with any provision of another chapter of this article, the provision of this chapter controls with respect to the assessment and taxation of public utility company property.
Ind. Code § 6-1.1-8-43
Purpose of chapter; conflicting provisions
Applied in 1 court decision — leading case Hoosier Energy Rural Electric Cooperative, Inc. v. Departnment of Local Government Finance (2004)
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.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.