Indiana Code — Title 6 (Taxation)
IC 6-1.1-8-13
Sleeping car companies
Sec. 13.
# (a)
The fixed property of a sleeping car company consists of real property.
# (b)
A sleeping car company's property which is not described in subsection (a) is indefinite-situs distributable property. The department of local government finance shall apportion and distribute the assessed valuation of this property among the taxing districts in or through which the company operates cars. The department of local government finance shall make the apportionment in a manner which it considers fair.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(2).]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.64;
P.L.182-2009(ss), SEC.99.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.64; P.L.182-2009(ss), SEC.99.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-8-2 · Definitions
- 6-1.1-8-3 · Companies subject to taxation; exemptions
- 6-1.1-8-4 · Companies within and partially outside state; tax
- 6-1.1-8-5 · Fixed property; definite-situs distributable property;
- 6-1.1-8-6 · Bridge companies
- 6-1.1-8-7 · Bus companies
- 6-1.1-8-8 · Express companies
- 6-1.1-8-9 · Light, heat, or power companies
- 6-1.1-8-10 · Pipe line companies
- 6-1.1-8-11 · Railroad companies
- 6-1.1-8-12 · Railcar companies
- 6-1.1-8-12.5 · Repealed
- 6-1.1-8-13 · Sleeping car companies
- 6-1.1-8-14 · Street railway companies
- 6-1.1-8-15 · Telephone, telegraph, or cable companies
- 6-1.1-8-16 · Tunnel companies
- 6-1.1-8-17 · Water distribution companies
- 6-1.1-8-18 · Other companies
- 6-1.1-8-19 · Statement of value and description of property; filing…
- 6-1.1-8-19.5 · Assessment of wind power devices; change of ownership;
- 6-1.1-8-20 · Failure to file statement; penalty; action by attorney…
- 6-1.1-8-21 · Copies of various reports; requests from department of…
- 6-1.1-8-22 · Assessment by department of local government finance;
- 6-1.1-8-23 · Repealed
- 6-1.1-8-24 · Township assessor or county assessor determination of