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Indiana Code — Title 6 (Taxation)

IC 6-1.1-8-44

Reinstatement of utility property rules; prohibition against

Official textiga.in.govlast amended

amendment of certain rules by department of local government finance
Sec. 44. (a) Except to the extent that it conflicts with a statute and subject to subsection
(f), 50 IAC 5.1 (as in effect January 1, 2001), which was formerly incorporated by reference into this section, is reinstated as a rule.

(b) Tangible personal property within the scope of 50 IAC 5.1 (as in effect January 1,
2001) shall be assessed on the assessment dates in calendar years 2003 and thereafter in conformity with 50 IAC 5.1 (as in effect January 1, 2001).

(c) The publisher of the Indiana Administrative Code shall publish 50 IAC 5.1 (as in effect January 1, 2001) in the Indiana Administrative Code.

(d) 50 IAC 5.2 and any other rule to the extent that it conflicts with this section is void.

(e) A reference in 50 IAC 5.1 to a governmental entity that has been terminated or a statute that has been repealed or amended shall be treated as a reference to its successor.

(f) The department of local government finance may not amend or repeal the following
(all as in effect January 1, 2001):

# (1)

50 IAC 5.1-6-6.

# (2)

50 IAC 5.1-6-7.

# (3)

50 IAC 5.1-6-8.

# (4)

50 IAC 5.1-6-9.

# (5)

50 IAC 5.1-8-1.

# (6)

50 IAC 5.1-9-1.

# (7)

50 IAC 5.1-9-2.
However, the department of local government finance may amend these rules to reflect statutory changes.

(g) Notwithstanding any other provision of this section, the department of local government finance shall adopt rules amending 50 IAC 5.1 to reflect the enactment of section 45 of this chapter.
As added by P.L.192-2002(ss), SEC.29. Amended by P.L.245-2003, SEC.7; P.L.38-2021,
SEC.19; P.L.68-2025, SEC.13.

Amendment history

As added by P.L.192-2002(ss), SEC.29. Amended by P.L.245-2003, SEC.7; P.L.38-2021, SEC.19; P.L.68-2025, SEC.13.

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Nearby sections (25 sections)
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  3. 6-1.1-8-35.1 · Repealed
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  7. 6-1.1-8-38 · Lien; collection of delinquent taxes; penalties
  8. 6-1.1-8-39 · Omitted property; assessment
  9. 6-1.1-8-40 · Omitted property; rate of assessment; interest
  10. 6-1.1-8-41 · Valuation methods used in other states
  11. 6-1.1-8-42 · Rules and regulations; promulgation
  12. 6-1.1-8-43 · Purpose of chapter; conflicting provisions
  13. 6-1.1-8-44 · Reinstatement of utility property rules; prohibition…
  14. 6-1.1-8-45 · Depreciable personal property 30% minimum valuation
  15. 6-1.1-8.1-1 · Applicability
  16. 6-1.1-8.1-2 · "Controlled environment agriculture property"
  17. 6-1.1-8.1-3 · Classification and assessment
  18. 6-1.1-8.2-1 · "Qualified expenditures" defined
  19. 6-1.1-8.2-2 · "Taxpayer" defined
  20. 6-1.1-8.2-3 · "Tax liability" defined
  21. 6-1.1-8.2-4 · Entitlement to credit
  22. 6-1.1-8.2-5 · Determination of amount of credit
  23. 6-1.1-8.2-6 · Filing expenditure statement
  24. 6-1.1-8.5-1 · "Industrial company" defined
  25. 6-1.1-8.5-2 · "Industrial facility" defined
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