Indiana Code — Title 6 (Taxation)
IC 6-1.1-8-9
Light, heat, or power companies
Sec. 9.
# (a)
The fixed property of a light, heat, or power company consists of real property which is not part of the company's right-of-ways, transmission system, or distribution system.
# (b)
A light, heat, or power company's property which is not described as fixed property in subsection (a) of this section is definite-situs distributable property. This property includes, but is not limited to, turbo-generators, boilers, transformers, transmission lines, distribution lines, and pipe lines.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(10).]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.182-2009(ss), SEC.95.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.182-2009(ss), SEC.95.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-7-13 · Violation of IC 6-1.1-7-3; offense
- 6-1.1-7-14 · Violation of IC 6-1.1-7-10.4; offense
- 6-1.1-7-15 · Waiver of personal property tax liability on certain mobile
- 6-1.1-7-16 · Duty to develop a system for recording property tax
- 6-1.1-8-1 · Property owned or used by public utility company
- 6-1.1-8-2 · Definitions
- 6-1.1-8-3 · Companies subject to taxation; exemptions
- 6-1.1-8-4 · Companies within and partially outside state; tax
- 6-1.1-8-5 · Fixed property; definite-situs distributable property;
- 6-1.1-8-6 · Bridge companies
- 6-1.1-8-7 · Bus companies
- 6-1.1-8-8 · Express companies
- 6-1.1-8-9 · Light, heat, or power companies
- 6-1.1-8-10 · Pipe line companies
- 6-1.1-8-11 · Railroad companies
- 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- 6-1.1-8-12.5 · Repealed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;