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Indiana Code — Title 6 (Taxation)

IC 6-1.1-8-15

Telephone, telegraph, or cable companies

Official textiga.in.govlast amended

Sec. 15.

# (a)

The fixed property of a telephone, telegraph, or cable company consists of real property which is not part of the company's rights-of-way or distribution system.

# (b)

A telephone, telegraph, or cable company's property which is not described under 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 which the company's lines or cables, including laterals, are located. The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assessed valuation of the telephone, telegraph, or cable company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the length of the company's lines and cables, including laterals, which are located in the taxing district, and the denominator of which is the length of the company's lines and cables, including laterals, which are located in this state.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(11).]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.66;
P.L.182-2009(ss), SEC.101.

Amendment history

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.66; P.L.182-2009(ss), SEC.101.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-1.1-8-4 · Companies within and partially outside state; tax
  2. 6-1.1-8-5 · Fixed property; definite-situs distributable property;
  3. 6-1.1-8-6 · Bridge companies
  4. 6-1.1-8-7 · Bus companies
  5. 6-1.1-8-8 · Express companies
  6. 6-1.1-8-9 · Light, heat, or power companies
  7. 6-1.1-8-10 · Pipe line companies
  8. 6-1.1-8-11 · Railroad companies
  9. 6-1.1-8-12 · Railcar companies
  10. 6-1.1-8-12.5 · Repealed
  11. 6-1.1-8-13 · Sleeping car companies
  12. 6-1.1-8-14 · Street railway companies
  13. 6-1.1-8-15 · Telephone, telegraph, or cable companies
  14. 6-1.1-8-16 · Tunnel companies
  15. 6-1.1-8-17 · Water distribution companies
  16. 6-1.1-8-18 · Other companies
  17. 6-1.1-8-19 · Statement of value and description of property; filing…
  18. 6-1.1-8-19.5 · Assessment of wind power devices; change of ownership;
  19. 6-1.1-8-20 · Failure to file statement; penalty; action by attorney…
  20. 6-1.1-8-21 · Copies of various reports; requests from department of…
  21. 6-1.1-8-22 · Assessment by department of local government finance;
  22. 6-1.1-8-23 · Repealed
  23. 6-1.1-8-24 · Township assessor or county assessor determination of
  24. 6-1.1-8-24.5 · Solar land base rates; determination and release
  25. 6-1.1-8-25 · Assessment of distributable property
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