Indiana Statutes
§ 6-1.1-8-39 — Omitted property; assessment
Indiana § 6-1.1-8-39
This text of Indiana § 6-1.1-8-39 (Omitted property; assessment) 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 § 6-1.1-8-39 (2026).
Text
The annual assessments of a public utility
company's property are presumed to include all the company's property
which is subject to taxation under this chapter. However, this
presumption does not preclude the subsequent assessment of a specific
item of tangible property which is clearly shown to have been omitted
from the assessments for that year. The appropriate township assessor,
or the county assessor if there is no township assessor for the township,
shall make assessments of omitted fixed property. The department of
local government finance shall make assessments of omitted
distributable property. However, the department of local government
finance may not assess omitted distributable property after the
expiration of ten (10) years from the last day of the year in which the
assessme
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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Repealed§ 6-1.1-1-14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 § 6-1.1-8-39, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-8-39.