As added by P.L.94-2000, SEC.1. Repealed by P.L.209-2014, SEC.5.
IC 8-1-31-5 "Eligible infrastructure improvements" Sec. 5. As used in this chapter, "eligible infrastructure improvements" means projects that: (1) are: (A) new water or wastewater utility distribution or collection plant projects; or (B) projects to relocate existing utility plant, including projects to relocate utility plant or equipment to accommodate the construction, reconstruction, or improvement of a highway, street, or road (as defined in IC 8-23-1-23), including projects under IC 8-25; (2) do not increase revenues by connecting to new customers, even if the projects provide greater available capacity with respect to an eligible utility's distribution or collection plant; and (3) either: (A) for a public utility: (i) are in service and used and useful; and (ii) were not included in the public utility's rate base in its most recent general rate case; or (B) for a municipally owned or not-for-profit utility: (i) are or will be extensions or replacements of projects described in subdivision (1), as described in section 5.5(2)(B) or 5.5(3)(B) of this chapter, as applicable; (ii) were not included on the utility's balance sheet as plant in service in the utility's most recent general rate case; and (iii) are not infrastructure improvements that are being recovered or have been recovered through rates or another rate adjustment mechanism. As added by P.L.94-2000, SEC.1. Amended by P.L.209-2014, SEC.6; P.L.212-2015, SEC.2; P.L.91-2017, SEC.6; P.L.61-2022, SEC.4.