Indiana Statutes

§ 6-1.1-8-30 — Appeal to Indiana board; appeal to tax court

Indiana § 6-1.1-8-30
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 8Taxation of Public Utility Companies

This text of Indiana § 6-1.1-8-30 (Appeal to Indiana board; appeal to tax court) 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 § 6-1.1-8-30 (2026).

Text

(a)A public utility company may initiate an appeal of the final assessment of the company's distributable property by filing a petition with the Indiana board not later than forty-five (45) days after:
(1)the public utility company receives notice of the tentative assessment under section 28(a) of this chapter if the final assessment becomes final under section 28(e) of this chapter; or
(2)the department of local government finance gives the public utility company notice of the final determination under section 29(a) of this chapter.
(b)A public utility company may petition for judicial review of the Indiana board's final determination to the tax court under IC 6-1.1-15-5. However, the company must:
(1)file a petition for judicial review; and
(2)mail to the county auditor of each cou

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Related

Union Carbide Corp. v. State Board of Tax Commissioners
161 F.R.D. 359 (S.D. Indiana, 1993)
3 case citations

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Repealed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 § 6-1.1-8-30, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-8-30.