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Indiana Code — Title 6 (Taxation)

IC 6-1.1-8-18

Other companies

Official textiga.in.govlast amended

Sec. 18. For a public utility company which is not within one (1) of the classes of companies whose property is described in sections 6 through 17 of this chapter, the fixed property of the company consists of real property. The remainder of the company's property is indefinite-situs distributable property. The department of local government finance shall, in a manner which it considers fair, apportion and distribute the assessed valuation of the company's indefinite-situs distributable property among the taxing districts in which the company operates its system.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(12).]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.69;
P.L.182-2009(ss), SEC.103.

Amendment history

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.69; P.L.182-2009(ss), SEC.103.

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Nearby sections (25 sections)
  1. 6-1.1-8-7 · Bus companies
  2. 6-1.1-8-8 · Express companies
  3. 6-1.1-8-9 · Light, heat, or power companies
  4. 6-1.1-8-10 · Pipe line companies
  5. 6-1.1-8-11 · Railroad companies
  6. 6-1.1-8-12 · Railcar companies
  7. 6-1.1-8-12.5 · Repealed
  8. 6-1.1-8-13 · Sleeping car companies
  9. 6-1.1-8-14 · Street railway companies
  10. 6-1.1-8-15 · Telephone, telegraph, or cable companies
  11. 6-1.1-8-16 · Tunnel companies
  12. 6-1.1-8-17 · Water distribution companies
  13. 6-1.1-8-18 · Other companies
  14. 6-1.1-8-19 · Statement of value and description of property; filing…
  15. 6-1.1-8-19.5 · Assessment of wind power devices; change of ownership;
  16. 6-1.1-8-20 · Failure to file statement; penalty; action by attorney…
  17. 6-1.1-8-21 · Copies of various reports; requests from department of…
  18. 6-1.1-8-22 · Assessment by department of local government finance;
  19. 6-1.1-8-23 · Repealed
  20. 6-1.1-8-24 · Township assessor or county assessor determination of
  21. 6-1.1-8-24.5 · Solar land base rates; determination and release
  22. 6-1.1-8-25 · Assessment of distributable property
  23. 6-1.1-8-25.5 · New fixed property assessments; notification
  24. 6-1.1-8-26 · Valuation of company property
  25. 6-1.1-8-27 · Certification of assessed value; notification of appeal;…
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