Indiana Statutes
§ 6-1.1-8-42 — Rules and regulations; promulgation
Indiana § 6-1.1-8-42
This text of Indiana § 6-1.1-8-42 (Rules and regulations; promulgation) 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 § 6-1.1-8-42 (2026).
Text
(a)The department of local government
finance shall promulgate rules and regulations to provide equal
treatment for the public utility companies within each classification.
These rules and regulations may not:
(1)prohibit the assessment and taxation of a company's property
which is subject to taxation under this chapter; or
(2)prohibit the department of local government finance from
making adjustments in those cases where the rules and regulations
would result in an assessment that would be unfair to the state or
to the public utility company.
(b)The department of local government finance may adopt rules
and regulations to carry out the intent and provisions of this chapter.
The rules and regulations must be consistent with this chapter.
[Pre-1975 Property Tax Recodification Citations:
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Related
GTE North Inc. v. State Board of Tax Commissioners
634 N.E.2d 882 (Indiana Tax Court, 1994)
Thorntown Telephone Co. v. State Board of Tax Commissioners
588 N.E.2d 613 (Indiana Tax Court, 1992)
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Repealed§ 6-1.1-1-14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 § 6-1.1-8-42, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-8-42.