§ 6-1.1-8-44 — Reinstatement of utility property rules; prohibition against amendment of certain rules by department of local government finance

Indiana § 6-1.1-8-44

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 8: Taxation of Public Utility Companies

Text

(a) Except to the extent that it conflicts with
a statute and subject to subsection (f), 50 IAC 5.1 (as in effect January
1, 2001), which was formerly incorporated by reference into this
section, is reinstated as a rule.
(b) Tangible personal property within the scope of 50 IAC 5.1 (as
in effect January 1, 2001) shall be assessed on the assessment dates in
calendar years 2003 and thereafter in conformity with 50 IAC 5.1 (as
in effect January 1, 2001).
(c) The publisher of the Indiana Administrative Code shall publish
50 IAC 5.1 (as in effect January 1, 2001) in the Indiana Administrative
Code.
(d) 50 IAC 5.2 and any other rule to the extent that it conflicts with
this section is void.
(e) A reference in 50 IAC 5.1 to a governmental entity that has been
terminated or a statute that has been repealed or amended shall be
treated as a reference to its successor.
(f) The department of local government finance may not amend or
repeal the following (all as in effect January 1, 2001):
(1) 50 IAC 5.1-6-6.
(2) 50 IAC 5.1-6-7.
(3) 50 IAC 5.1-6-8.
(4) 50 IAC 5.1-6-9.
(5) 50 IAC 5.1-8-1.
(6) 50 IAC 5.1-9-1.
(7) 50 IAC 5.1-9-2.
However, the department of local government finance may amend
these rules to reflect statutory changes.
(g) Notwithstanding any other provision of this section, the
department of local government finance shall adopt rules amending 50
IAC 5.1 to reflect the enactment of section 45 of this chapter.

Legislative History

As added by P.L.192-2002(ss), SEC.29. Amended by P.L.245-2003, SEC.7; P.L.38-2021, SEC.19; P.L.68-2025, SEC.13.