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Indiana Code — Title 6 (Taxation)

IC 6-1.1-8-34

Rate of tax; time of payment

Official textiga.in.govlast amended

Sec. 34. Except for:

# (1)

a railcar company's indefinite-situs distributable property; and

# (2)

the distributable property of a railroad company that provides service within a commuter transportation district established under IC 8-5-15 and utilizes electricity to power substantially all of its railroad passenger cars;
the various taxing units shall tax public utility company property assessed for a particular year at the same tax rates at which tangible property assessed for that same year is taxed. The public utility companies shall pay the taxes in the year following the year of assessment at the same time that taxes on tangible property are due under IC 6-1.1-22-9.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-11 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.67, SEC.2;
P.L.38-2021, SEC.15.

Amendment history

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.67, SEC.2; P.L.38-2021, SEC.15.

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Nearby sections (25 sections)
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  4. 6-1.1-8-25.5 · New fixed property assessments; notification
  5. 6-1.1-8-26 · Valuation of company property
  6. 6-1.1-8-27 · Certification of assessed value; notification of appeal;…
  7. 6-1.1-8-28 · Tentative assessment by the department; appeal opportunity
  8. 6-1.1-8-29 · Preliminary conference; notice of final assessment
  9. 6-1.1-8-30 · Appeal to Indiana board; appeal to tax court
  10. 6-1.1-8-31 · Appeal of final judgment; court procedure
  11. 6-1.1-8-32 · Setting aside final determination; grounds
  12. 6-1.1-8-33 · Appeal of township or county assessor's assessment of fixed
  13. 6-1.1-8-34 · Rate of tax; time of payment
  14. 6-1.1-8-35 · Indefinite-situs distributable property of railcar…
  15. 6-1.1-8-35.1 · Repealed
  16. 6-1.1-8-35.2 · Retention and use of certain funds under section 35 of…
  17. 6-1.1-8-36 · Payment of taxes regardless of pending appeal; injunction;
  18. 6-1.1-8-37 · Reassessment of distributable property; refunds or taxes…
  19. 6-1.1-8-38 · Lien; collection of delinquent taxes; penalties
  20. 6-1.1-8-39 · Omitted property; assessment
  21. 6-1.1-8-40 · Omitted property; rate of assessment; interest
  22. 6-1.1-8-41 · Valuation methods used in other states
  23. 6-1.1-8-42 · Rules and regulations; promulgation
  24. 6-1.1-8-43 · Purpose of chapter; conflicting provisions
  25. 6-1.1-8-44 · Reinstatement of utility property rules; prohibition…
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