Chapter

Taxation of Public Utility Companies

Ind. Code § 6-1.1-8-1— Property owned or used by public utility company
Ind. Code § 6-1.1-8-2— Definitions
Ind. Code § 6-1.1-8-3— Companies subject to taxation; exemptions
Ind. Code § 6-1.1-8-4— Companies within and partially outside state; tax determinations
Ind. Code § 6-1.1-8-5— Fixed property; definite-situs distributable property; indefinite-situs distributable property
Ind. Code § 6-1.1-8-6— Bridge companies
Ind. Code § 6-1.1-8-7— Bus companies
Ind. Code § 6-1.1-8-8— Express companies
Ind. Code § 6-1.1-8-9— Light, heat, or power companies
Ind. Code § 6-1.1-8-10— Pipe line companies
Ind. Code § 6-1.1-8-11— Railroad companies
Ind. Code § 6-1.1-8-12— Railcar companies
Ind. Code § 6-1.1-8-12.5— Repealed
Ind. Code § 6-1.1-8-13— Sleeping car companies
Ind. Code § 6-1.1-8-14— Street railway companies
Ind. Code § 6-1.1-8-15— Telephone, telegraph, or cable companies
Ind. Code § 6-1.1-8-16— Tunnel companies
Ind. Code § 6-1.1-8-17— Water distribution companies
Ind. Code § 6-1.1-8-18— Other companies
Ind. Code § 6-1.1-8-19— Statement of value and description of property; filing deadline; filing amended statements
Ind. Code § 6-1.1-8-19.5— Assessment of wind power devices; change of ownership; report to interim study committee on energy, utilities, and telecommunications
Ind. Code § 6-1.1-8-20— Failure to file statement; penalty; action by attorney general
Ind. Code § 6-1.1-8-21— Copies of various reports; requests from department of local government finance
Ind. Code § 6-1.1-8-22— Assessment by department of local government finance; subsequent filing of statements by the public utility
Ind. Code § 6-1.1-8-23— Repealed
Ind. Code § 6-1.1-8-24— Township assessor or county assessor determination of assessed values
Ind. Code § 6-1.1-8-24.5— Solar land base rates; determination and release
Ind. Code § 6-1.1-8-24.5-b— Solar land base rates; determination and release
Ind. Code § 6-1.1-8-25— Assessment of distributable property
Ind. Code § 6-1.1-8-25.5— New fixed property assessments; notification
Ind. Code § 6-1.1-8-26— Valuation of company property
Ind. Code § 6-1.1-8-27— Certification of assessed value; notification of appeal; review by county assessor; exemption for certain broadband assets
Ind. Code § 6-1.1-8-28— Tentative assessment by the department; appeal opportunity
Ind. Code § 6-1.1-8-29— Preliminary conference; notice of final assessment
Ind. Code § 6-1.1-8-30— Appeal to Indiana board; appeal to tax court
Ind. Code § 6-1.1-8-31— Appeal of final judgment; court procedure
Ind. Code § 6-1.1-8-32— Setting aside final determination; grounds
Ind. Code § 6-1.1-8-33— Appeal of township or county assessor's assessment of fixed property
Ind. Code § 6-1.1-8-34— Rate of tax; time of payment
Ind. Code § 6-1.1-8-35— Indefinite-situs distributable property of railcar companies; distributable property of certain railroads; computation of tax; disposition of tax proceeds
Ind. Code § 6-1.1-8-35.1— Repealed
Ind. Code § 6-1.1-8-35.2— Retention and use of certain funds under section 35 of this chapter by commuter transportation district
Ind. Code § 6-1.1-8-36— Payment of taxes regardless of pending appeal; injunction; reassessment of distributable property
Ind. Code § 6-1.1-8-37— Reassessment of distributable property; refunds or taxes due
Ind. Code § 6-1.1-8-38— Lien; collection of delinquent taxes; penalties
Ind. Code § 6-1.1-8-39— Omitted property; assessment
Ind. Code § 6-1.1-8-40— Omitted property; rate of assessment; interest
Ind. Code § 6-1.1-8-41— Valuation methods used in other states
Ind. Code § 6-1.1-8-42— Rules and regulations; promulgation
Ind. Code § 6-1.1-8-43— Purpose of chapter; conflicting provisions
Ind. Code § 6-1.1-8-44— Reinstatement of utility property rules; prohibition against amendment of certain rules by department of local government finance
Ind. Code § 6-1.1-8-45— Depreciable personal property 30% minimum valuation limitation