§ 6-1.1-8-19 — Statement of value and description of property; filing deadline; filing amended statements

Indiana § 6-1.1-8-19

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 8: Taxation of Public Utility Companies

Text

(a) Each year a public utility company shall
file a statement concerning the value and description of the property
which is either owned or used by the company on the assessment date
of that year. The company shall file this statement with the department
of local government finance in the manner prescribed by the
department. A public utility company shall file its statement for a year:
(1) on or before April 1st of that year unless the company is a
railcar company; or
(2) on or before July 1st of that year if the company is a railcar
company.
(b) A public utility company may, not later than sixty (60) days after
filing a valid and timely statement under subsection (a), file an
amended statement:
(1) for distribution purposes;
(2) to correct errors; or
(3) for any other reason, except:
(A) obsolescence; or
(B) the credit for railcar maintenance and improvements
provided under IC 6-1.1-8.2.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-6
part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981,
P.L.66, SEC.4; P.L.59-1985, SEC.3; P.L.90-2002, SEC.70;
P.L.183-2014, SEC.3; P.L.148-2015, SEC.2; P.L.38-2021,
SEC.11.