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Indiana Code — Title 6 (Taxation)

IC 6-1.1-12.5-1

"Eligible infrastructure"

Official textiga.in.govlast amended

Sec. 1. (a) As used in this chapter, "eligible infrastructure" means the following:

# (1)

Storage, compressed natural gas, liquefied natural gas, transmission, and distribution facilities to be used in the delivery of natural gas, or supplemental or substitute forms of gas sources by a natural gas utility.

# (2)

Facilities and technologies used in the deployment and transmission of broadband service, however defined or classified by the Federal Communications Commission, or advanced services (as defined in 47 CFR 51.5) by a provider of broadband service or advanced services.

# (3)

Facilities used in the treatment, storage, or distribution of water by a water utility.

# (4)

Facilities used in the collection or treatment of wastewater by a wastewater utility.

(b) As used in this chapter, "a provider of broadband service or advanced services"
includes a telephone company or cable company (as defined in IC 6-1.1-8-2(15)).
As added by P.L.133-2013, SEC.1. Amended by P.L.91-2017, SEC.1; P.L.174-2022, SEC.28.

Amendment history

As added by P.L.133-2013, SEC.1. Amended by P.L.91-2017, SEC.1; P.L.174-2022, SEC.28.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-1.1-12.4-3 · Eligibility; deduction amount; period of deduction;…
  2. 6-1.1-12.4-4 · Ineligibility of real and personal property located in…
  3. 6-1.1-12.4-5 · Additional deductions for property prohibited
  4. 6-1.1-12.4-6 · Official review of job creation and job retention…
  5. 6-1.1-12.4-7 · Notice of hearing requirements
  6. 6-1.1-12.4-8 · Hearing requirements; termination of deduction
  7. 6-1.1-12.4-9 · Notice of termination
  8. 6-1.1-12.4-10 · Appeal of termination
  9. 6-1.1-12.4-11 · Taxes not due while appeal pending
  10. 6-1.1-12.4-12 · Change of ownership
  11. 6-1.1-12.4-13 · Voidance of rules; investment property tax deduction
  12. 6-1.1-12.4-14 · Correction of error in deduction amount
  13. 6-1.1-12.5-1 · "Eligible infrastructure"
  14. 6-1.1-12.5-2 · "Natural gas utility"
  15. 6-1.1-12.5-3 · "Person"
  16. 6-1.1-12.5-4 · Ordinance designating infrastructure development zone
  17. 6-1.1-12.5-5 · Exemption from property taxation
  18. 6-1.1-12.6-0.5 · "Affiliated group"
  19. 6-1.1-12.6-1 · "Model residence"
  20. 6-1.1-12.6-2 · Applicability; amount of deduction; termination of…
  21. 6-1.1-12.6-2.1 · Expired
  22. 6-1.1-12.6-3 · Statement to claim deduction and information required;…
  23. 6-1.1-12.6-4 · Limitation of deduction to three residences; procedure…
  24. 6-1.1-12.6-5 · Deduction inapplicable in allocation area
  25. 6-1.1-12.6-6 · Prohibition against application of the deduction and a
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