Indiana § 6-1.1-8-22 Assessment by department of local government finance; subsequent
filing of statements by the public utility

Indiana Statutes

§ 6-1.1-8-22 — Assessment by department of local government finance; subsequent filing of statements by the public utility

Indiana § 6-1.1-8-22

Art. 1.1PROPERTY TAXES

Ch. 8Taxation of Public Utility Companies

This text of Indiana § 6-1.1-8-22 (Assessment by department of local government finance; subsequent filing of statements by the public utility) 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 § 6-1.1-8-22 (2026).

Text

(a)The department of local government finance shall assess the property of a public utility company based upon the information available to the department if the company:

(1)does not file a statement which is required under section 19 of this chapter;

(2)does not permit the department to examine the company's property, books, or records; or

(3)does not comply with a summons issued by the department.

(b)A public utility company may provide the department with a statement under section 19 of this chapter not later than one (1) year after the department makes the department's assessment under this section. If a public utility company does so, the department may amend the assessment it makes under this section in reliance on the public utility company's statement filed under this subsecti

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(a) The department of local government
finance shall assess the property of a public utility company based upon
the information available to the department if the company:
(1) does not file a statement which is required under section 19 of
this chapter;
(2) does not permit the department to examine the company's
property, books, or records; or
(3) does not comply with a summons issued by the department.
(b) A public utility company may provide the department with a
statement under section 19 of this chapter not later than one (1) year
after the department makes the department's assessment under this
section. If a public utility company does so, the department may amend
the assessment it makes under this section in reliance on the public
utility company's statement filed under this subsection.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-6
part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.90-2002, SEC.73; P.L.183-2014, SEC.5.