Indiana § 6-1.1-8-18 Other companies

Indiana Statutes

§ 6-1.1-8-18 — Other companies

Indiana § 6-1.1-8-18

Art. 1.1PROPERTY TAXES

Ch. 8Taxation of Public Utility Companies

This text of Indiana § 6-1.1-8-18 (Other 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 § 6-1.1-8-18 (2026).

Text

For a public utility company which is not
within one (1) of the classes of companies whose property is described
in sections 6 through 17 of this chapter, the fixed property of the
company consists of real property. The remainder of the company's
property is indefinite-situs distributable property. The department of
local government finance shall, in a manner which it considers fair,
apportion and distribute the assessed valuation of the company's
indefinite-situs distributable property among the taxing districts in
which the company operates its system.
[Pre-1975 Property Tax Recodification Citation:
6-1-44-11(12).]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.90-2002, SEC.69; P.L.182-2009(ss), SEC.103.

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For a public utility company which is not
within one (1) of the classes of companies whose property is described
in sections 6 through 17 of this chapter, the fixed property of the
company consists of real property. The remainder of the company's
property is indefinite-situs distributable property. The department of
local government finance shall, in a manner which it considers fair,
apportion and distribute the assessed valuation of the company's
indefinite-situs distributable property among the taxing districts in
which the company operates its system.
[Pre-1975 Property Tax Recodification Citation:
6-1-44-11(12).]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.90-2002, SEC.69; P.L.182-2009(ss), SEC.103.