Indiana Statutes

§ 6-1.1-8-34 — Rate of tax; time of payment

Indiana § 6-1.1-8-34
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 8Taxation of Public Utility Companies

This text of Indiana § 6-1.1-8-34 (Rate of tax; time of payment) 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 § 6-1.1-8-34 (2026).

Text

Except for:

(1)a railcar company's indefinite-situs distributable property; and
(2)the distributable property of a railroad company that provides service within a commuter transportation district established under IC 8-5-15 and utilizes electricity to power substantially all of its railroad passenger cars; the various taxing units shall tax public utility company property assessed for a particular year at the same tax rates at which tangible property assessed for that same year is taxed. The public utility companies shall pay the taxes in the year following the year of assessment at the same time that taxes on tangible property are due under IC 6-1.1-22-9. [Pre-1975 Property Tax Recodification Citation: 6-1-44-11 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.67,

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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Repealed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 § 6-1.1-8-34, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-8-34.