Indiana Statutes
§ 6-1.1-8-36 — Payment of taxes regardless of pending appeal; injunction; reassessment of distributable property
Indiana § 6-1.1-8-36
This text of Indiana § 6-1.1-8-36 (Payment of taxes regardless of pending appeal; injunction; reassessment 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 § 6-1.1-8-36 (2026).
Text
(a)A public utility company shall pay any
taxes which are based upon the department of local government
finance's assessment of distributable property regardless of whether or
not an appeal of the assessment is pending. However, the collection of
the taxes may be enjoined pending an original tax appeal under IC 33-26.
(b)The department of local government finance shall reassess
distributable property and shall certify the reassessment to the county
auditor of each county in which the property is taxable if:
(1)the Indiana board:
(A)sets aside the department's original assessment and orders
the department to reassess the distributable property; or
(B)refers the matter to the department under section 32 of this
chapter with instructions to make another assessment; and
(2)the decision o
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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"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 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"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-1.1-8-36, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-8-36.