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Indiana Code — Title 6 (Taxation)

IC 6-1.1-8-19

Statement of value and description of property; filing deadline;

Official textiga.in.govlast amended

filing amended statements
Sec. 19. (a) Each year a public utility company shall file a statement concerning the value and description of the property which is either owned or used by the company on the assessment date of that year. The company shall file this statement with the department of local government finance in the manner prescribed by the department. A public utility company shall file its statement for a year:

# (1)

on or before April 1st of that year unless the company is a railcar company; or

# (2)

on or before July 1st of that year if the company is a railcar company.

(b) A public utility company may, not later than sixty (60) days after filing a valid and timely statement under subsection (a), file an amended statement:

(1) for distribution purposes;

(2) to correct errors; or

# (3)

for any other reason, except:

# (A)

obsolescence; or

# (B)

the credit for railcar maintenance and improvements provided under
IC 6-1.1-8.2.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-6 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.66, SEC.4;
P.L.59-1985, SEC.3; P.L.90-2002, SEC.70; P.L.183-2014, SEC.3; P.L.148-2015, SEC.2;
P.L.38-2021, SEC.11.

Amendment history

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.66, SEC.4; P.L.59-1985, SEC.3; P.L.90-2002, SEC.70; P.L.183-2014, SEC.3; P.L.148-2015, SEC.2; P.L.38-2021, SEC.11.

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Nearby sections (25 sections)
  1. 6-1.1-8-8 · Express companies
  2. 6-1.1-8-9 · Light, heat, or power companies
  3. 6-1.1-8-10 · Pipe line companies
  4. 6-1.1-8-11 · Railroad companies
  5. 6-1.1-8-12 · Railcar companies
  6. 6-1.1-8-12.5 · Repealed
  7. 6-1.1-8-13 · Sleeping car companies
  8. 6-1.1-8-14 · Street railway companies
  9. 6-1.1-8-15 · Telephone, telegraph, or cable companies
  10. 6-1.1-8-16 · Tunnel companies
  11. 6-1.1-8-17 · Water distribution companies
  12. 6-1.1-8-18 · Other companies
  13. 6-1.1-8-19 · Statement of value and description of property; filing…
  14. 6-1.1-8-19.5 · Assessment of wind power devices; change of ownership;
  15. 6-1.1-8-20 · Failure to file statement; penalty; action by attorney…
  16. 6-1.1-8-21 · Copies of various reports; requests from department of…
  17. 6-1.1-8-22 · Assessment by department of local government finance;
  18. 6-1.1-8-23 · Repealed
  19. 6-1.1-8-24 · Township assessor or county assessor determination of
  20. 6-1.1-8-24.5 · Solar land base rates; determination and release
  21. 6-1.1-8-25 · Assessment of distributable property
  22. 6-1.1-8-25.5 · New fixed property assessments; notification
  23. 6-1.1-8-26 · Valuation of company property
  24. 6-1.1-8-27 · Certification of assessed value; notification of appeal;…
  25. 6-1.1-8-28 · Tentative assessment by the department; appeal opportunity
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