Indiana Statutes

§ 6-1.1-8-25 — Assessment of distributable property

Indiana § 6-1.1-8-25
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 8Taxation of Public Utility Companies

This text of Indiana § 6-1.1-8-25 (Assessment of distributable property) 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 § 6-1.1-8-25 (2026).

Text

(a)Each year the department of local government finance shall assess the distributable property which as of the assessment date of that year is owned or used by a public utility company. The department of local government finance shall determine the assessed value of distributable property. The department of local government finance shall equalize its assessments of distributable property in the same manner that it equalizes assessments of tangible property under IC 6-1.1-14.
(b)The department of local government finance shall distribute the assessed valuation of definite-situs distributable property to the taxing district in which the property is located. Except as provided in section 35 of this chapter, the department of local government finance shall apportion and distribute the asses

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Related

GTE North Inc. v. State Board of Tax Commissioners
634 N.E.2d 882 (Indiana Tax Court, 1994)
31 case citations
Thorntown Telephone Co. v. State Board of Tax Commissioners
588 N.E.2d 613 (Indiana Tax Court, 1992)
11 case citations
Dep't of Local Gov't Fin. v. Commonwealth Edison Co. of Ind.
820 N.E.2d 1222 (Indiana Supreme Court, 2005)
9 case citations
Commonwealth Edison Co. of Indiana v. Department of Local Government Finance
780 N.E.2d 885 (Indiana Tax Court, 2002)
2 case citations
LOCAL GOV. FIN. v. Commonwealth Edison
820 N.E.2d 1222 (Indiana Supreme Court, 2005)

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Repealed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 § 6-1.1-8-25, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-8-25.