Indiana Statutes

§ 6-1.1-8-16 — Tunnel companies

Indiana § 6-1.1-8-16
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 8Taxation of Public Utility Companies

This text of Indiana § 6-1.1-8-16 (Tunnel 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 § 6-1.1-8-16 (2026).

Text

(a)The fixed property of a tunnel company consists of real property which is not part of a right-of-way of the company. The remainder of the tunnel company's property is distributable property.
(b)A tunnel company's definite-situs distributable property consists of the company's tunnels and rights-of-way.
(c)A tunnel company's property which is not described in subsection (a) or (b) is indefinite-situs distributable property. The department of local government finance shall apportion and distribute the assessed valuation of this property among the taxing districts in which the company has property that is described in either subsection
(a)or (b). The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assesse

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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Repealed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 § 6-1.1-8-16, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-8-16.