Indiana Statutes

§ 6-1.1-8-37 — Reassessment of distributable property; refunds or taxes due

Indiana § 6-1.1-8-37
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 8Taxation of Public Utility Companies

This text of Indiana § 6-1.1-8-37 (Reassessment of distributable property; refunds or taxes due) 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 § 6-1.1-8-37 (2026).

Text

(a)If:
(1)the department of local government finance's reassessment of distributable property is less than the department's original assessment; or
(2)the Indiana board's reassessment of distributable property is less than the department's original assessment; the auditor of each affected county shall compute the tax refund, if any, which is due the public utility company. The county auditor shall then issue a warrant to the company for the amount of the refund due, and the county treasurer shall pay the warrant, without an appropriation for the disbursement.
(b)If:
(1)the department of local government finance's reassessment of distributable property is greater than the department's original assessment; or
(2)the Indiana board's reassessment of distributable property is greater than

Free access — add to your briefcase to read the full text and ask questions with AI

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Repealed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"
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Indiana § 6-1.1-8-37, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-8-37.