Indiana Code — Title 6 (Taxation)
IC 6-1.1-8-29
Preliminary conference; notice of final assessment
Sec. 29. (a) If a public utility company files its objections to a tentative assessment within the time allowed under section 28(d) of this chapter, the department of local government finance may hold a preliminary conference on the tentative assessment at a time and place fixed by the department. After the preliminary conference, if any, the department of local government finance shall:
# (1)
make a final assessment of the company's distributable property; and
# (2)
notify the company of the final assessment.
(b) The department of local government finance must give notice of the final assessment under this section not later than:
(1) September 30 in the case of railcar companies; and
(2) June 30 in the case of all other public utility companies.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-12 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.66, SEC.8;
P.L.59-1985, SEC.7; P.L.90-2002, SEC.80; P.L.154-2006, SEC.6; P.L.38-2021, SEC.14;
P.L.156-2024, SEC.8.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.66, SEC.8; P.L.59-1985, SEC.7; P.L.90-2002, SEC.80; P.L.154-2006, SEC.6; P.L.38-2021, SEC.14; P.L.156-2024, SEC.8.
Source: view the official text
Nearby sections (25 sections)
- 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- 6-1.1-8-23 · Repealed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
- 6-1.1-8-33 · Appeal of township or county assessor's assessment of fixed
- 6-1.1-8-34 · Rate of tax; time of payment
- 6-1.1-8-35 · Indefinite-situs distributable property of railcar…
- 6-1.1-8-35.1 · Repealed
- 6-1.1-8-35.2 · Retention and use of certain funds under section 35 of…
- 6-1.1-8-36 · Payment of taxes regardless of pending appeal; injunction;
- 6-1.1-8-37 · Reassessment of distributable property; refunds or taxes…
- 6-1.1-8-38 · Lien; collection of delinquent taxes; penalties
- 6-1.1-8-39 · Omitted property; assessment