Indiana Code — Title 6 (Taxation)
IC 6-1.1-8-22
Assessment by department of local government finance;
subsequent filing of statements by the public utility
Sec. 22. (a) The department of local government finance shall assess the property of a public utility company based upon the information available to the department if the company:
# (1)
does not file a statement which is required under section 19 of this chapter;
# (2)
does not permit the department to examine the company's property, books, or records; or
# (3)
does not comply with a summons issued by the department.
(b) A public utility company may provide the department with a statement under section
19 of this chapter not later than one (1) year after the department makes the department's assessment under this section. If a public utility company does so, the department may amend the assessment it makes under this section in reliance on the public utility company's statement filed under this subsection.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-6 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.73; P.L.183-2014,
SEC.5.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.73; P.L.183-2014, SEC.5.
Source: view the official text
Nearby sections (25 sections)
- 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- 6-1.1-8-12.5 · Repealed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- 6-1.1-8-23 · Repealed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
- 6-1.1-8-24.5 · Solar land base rates; determination and release
- 6-1.1-8-25 · Assessment of distributable property
- 6-1.1-8-25.5 · New fixed property assessments; notification
- 6-1.1-8-26 · Valuation of company property
- 6-1.1-8-27 · Certification of assessed value; notification of appeal;…
- 6-1.1-8-28 · Tentative assessment by the department; appeal opportunity
- 6-1.1-8-29 · Preliminary conference; notice of final assessment
- 6-1.1-8-30 · Appeal to Indiana board; appeal to tax court
- 6-1.1-8-31 · Appeal of final judgment; court procedure
- 6-1.1-8-32 · Setting aside final determination; grounds