Indiana Statutes

§ 6-1.1-8-14 — Street railway companies

Indiana § 6-1.1-8-14
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 8Taxation of Public Utility Companies

This text of Indiana § 6-1.1-8-14 (Street railway companies) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 6-1.1-8-14 (2026).

Text

(a)The fixed property of a street railway company consists of real property which is not part of the company's tracks or rights-of-way.
(b)A street railway company's property which is not described in subsection (a) is distributable property. This property includes, but is not limited to:
(1)rights-of-way of the company;
(2)tangible personal property which is located on a right-of-way of the company; and
(3)rolling stock.
(c)The department of local government finance shall apportion and distribute the assessed valuation of a street railway company's indefinite-situs distributable property among the taxing districts in or through which the company operates its system. The amount which the department of local government finance shall distribute to a taxing district equals the product o

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Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-1.1-8-14, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-8-14.