§ 6-1.1-8-28 — Tentative assessment by the department; appeal opportunity

Indiana § 6-1.1-8-28

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

Text

(a) Each year the department of local
government finance shall notify each public utility company of:
(1) the department's tentative assessment of the company's
distributable property; and
(2) the value of the company's distributable property used by the
department to determine the tentative assessment.
(b) The department of local government finance shall give the notice
required by subsection (a) not later than:
(1) September 1 in the case of railcar companies; and
(2) June 1 in the case of all other public utility companies.
(c) The department of local government finance shall notify the
county assessor of the department's tentative assessment, or
information related to tentative valuation changes, of each utility
company's distributable property located in that county not later than
June 1.
(d) Not later than fifteen (15) days after the department of local
government finance sends the notice required by subsection (a), the
company may:
(1) file with the department its objections to the tentative
assessment; and
(2) request that the department hold a preliminary conference on
the tentative assessment.
(e) If the public utility company does not file its objections under
subsection (d)(1) within the time allowed:
(1) the tentative assessment is considered final; and
(2) the company may appeal the assessment under section 30 of
this chapter.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-12
part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981,
P.L.66, SEC.7; P.L.59-1985, SEC.6; P.L.90-2002, SEC.79;
P.L.154-2006, SEC.5; P.L.38-2021, SEC.13; P.L.156-2024, SEC.7;
P.L.230-2025, SEC.23.