Title 6, TAXATION

Sec. 4. The tax imposed by section 2 of this chapter does not apply to the renting or furnishing of lodgings to a person for a period of thirty (30) days or more. [Pre-Local Government Recodification Citation: 18-4-17-11 part.] As added by Acts 1980, P.L.8, SEC.60. Amended by P.L…

Sec. 1. The property owned or used by a public utility company shall be taxed in the manner prescribed in this chapter. Property used by a public utility company consists of property which the company uses under an agreement whereby the company exercises the beneficial rights of …

Sec. 10. (a) The fixed property of a pipe line company consists of real property which is not part of a pipe line or right-of-way of the company. (b) A pipe line company's property which is not described in subsection (a) is indefinite-situs distributable property. The department…

Sec. 11. (a) The fixed property of the railroad company consists of real property which is not required for the operation of the railroad. The remaining property of the railroad company is distributable property. (b) A railroad company's definite-situs distributable property cons…

Sec. 12. (a) The fixed property of a railcar company consists of real property. The remainder of the railcar company's property is indefinite-situs distributable property. (b) The department of local government finance shall assess a railcar company's indefinite-situs distributab…

Sec. 13. (a) The fixed property of a sleeping car company consists of real property. (b) A sleeping car company's property which is not described in subsection (a) is indefinite-situs distributable property. The department of local government finance shall apportion and distribut…

Sec. 14. (a) The fixed property of a street railway company consists of real property which is not part of the company's tracks or rights-of-way. (b) A street railway company's property which is not described in subsection (a) is distributable property. This property includes, bu…

Sec. 15. (a) The fixed property of a telephone, telegraph, or cable company consists of real property which is not part of the company's rights-of-way or distribution system. (b) A telephone, telegraph, or cable company's property which is not described under subsection (a) is in…

Sec. 16. (a) The fixed property of a tunnel company consists of real property which is not part of a right-of-way of the company. The remainder of the tunnel company's property is distributable property. (b) A tunnel company's definite-situs distributable property consists of the…

Sec. 17. (a) The fixed property of a water distribution company consists of real property which is not part of the company's rights-of-way or distribution system. A well, settling basin, or reservoir (except an impounding reservoir) is not fixed property of a water distribution c…

Sec. 18. For a public utility company which is not within one (1) of the classes of companies whose property is described in sections 6 through 17 of this chapter, the fixed property of the company consists of real property. The remainder of the company's property is indefinite-s…

Sec. 19. (a) Each year a public utility company shall file a statement concerning the value and description of the property which is either owned or used by the company on the assessment date of that year. The company shall file this statement with the department of local governm…

report to interim study committee on energy, utilities, and telecommunications Sec. 19.5. (a) This section applies to a public utility company that: (1) owns or operates one (1) or more wind power devices; and (2) is filing the public utility company's first annual report as the …

Sec. 2. As used in this chapter: (1) The term "bridge company" means a company which owns or operates a toll bridge or an approach or facility operated in connection with such a bridge. (2) The term "bus company" means a company (other than a street railway company) which is prin…

Sec. 20. (a) If a public utility company does not file a statement with the department of local government finance on or before the date prescribed under section 19 of this chapter, the company shall pay a penalty of one hundred dollars ($100) per day for each day that the statem…

Sec. 21. The department of local government finance may ask a public utility company to provide the department with copies of any reports which the company has filed with a state or federal agency if: (1) the reports are related to the valuation, assessment, or taxation of the co…

Sec. 22. (a) The department of local government finance shall assess the property of a public utility company based upon the information available to the department if the company: (1) does not file a statement which is required under section 19 of this chapter; (2) does not perm…

Sec. 24. (a) Each year, a township assessor, or the county assessor if there is no township assessor for the township, shall assess the fixed property that as of the assessment date of that year is: (1) owned or used by a public utility company; and (2) located in the township or…

Sec. 24.5. The department of local government finance shall annually determine and release a solar land base rate for the north region, the central region, and the south region of the state as follows: (1) For each region, the department shall determine the median true tax value …

Sec. 25. (a) Each year the department of local government finance shall assess the distributable property which as of the assessment date of that year is owned or used by a public utility company. The department of local government finance shall determine the assessed value of di…

Sec. 25.5. (a) A township assessor or county assessor (whichever is applicable) shall notify the department of local government finance of all new fixed property that the township assessor, or the county assessor if there is no township assessor for the township, will begin asses…

Sec. 26. (a) On or before June 1st of each year, the department of local government finance shall determine the just value of the property of each public utility company. Except for wind power devices described in section 19.5 of this chapter and railcar companies, the department…

Sec. 27. (a) On or before July 1 of each year, the department of local government finance shall certify to the county assessor and the county auditor of each county the distributable property assessed values which the department determines are distributable to the taxing district…

Sec. 28. (a) Each year the department of local government finance shall notify each public utility company of: (1) the department's tentative assessment of the company's distributable property; and (2) the value of the company's distributable property used by the department to de…

Sec. 29. (a) If a public utility company files its objections to a tentative assessment within the time allowed under section 28(d) of this chapter, the department of local government finance may hold a preliminary conference on the tentative assessment at a time and place fixed …

Sec. 3. (a) Except as provided in subsection (c), the following companies are subject to taxation under this chapter: (1) Each company which is engaged in the business of transporting persons or property. (2) Each company which is engaged in the business of selling or distributin…

Sec. 30. (a) A public utility company may initiate an appeal of the final assessment of the company's distributable property by filing a petition with the Indiana board not later than forty-five (45) days after: (1) the public utility company receives notice of the tentative asse…

Sec. 31. When a public utility company petitions for judicial review under section 30 of this chapter, the tax court shall: (1) try the case without a jury; (2) give preference to the case to ensure a prompt trial; (3) review the Indiana board's final determination; (4) presume t…

Sec. 32. When a public utility company initiates an appeal under section 30 of this chapter, the tax court may set aside the Indiana board's final determination and direct the Indiana board to refer the matter to the department of local government finance with instructions to mak…

Sec. 33. A public utility company may appeal a township or county assessor's assessment of fixed property in the same manner that it may appeal a township or county assessor's assessment of tangible property under IC 6-1.1-15. [Pre-1975 Property Tax Recodification Citation: 6-1-4…

Sec. 34. Except for: (1) a railcar company's indefinite-situs distributable property; and (2) the distributable property of a railroad company that provides service within a commuter transportation district established under IC 8-5-15 and utilizes electricity to power substantial…

Sec. 35. (a) Each year the department of local government finance shall tax: (1) the indefinite-situs distributable property of railcar companies; and (2) the distributable property of a railroad company that provides service within a commuter transportation district established …

Sec. 35.2. Notwithstanding section 35(c) of this chapter, as amended by P.L.253-1999, amounts that were: (1) collected under section 35 of this chapter after June 30, 1999, and before January 1, 2001, and were derived from indefinite-situs distributable property of railcar compan…

Sec. 36. (a) A public utility company shall pay any taxes which are based upon the department of local government finance's assessment of distributable property regardless of whether or not an appeal of the assessment is pending. However, the collection of the taxes may be enjoin…

Sec. 37. (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 aud…

Sec. 38. (a) Taxes which are based upon an assessment which is made under this chapter are a lien upon the property assessed. This lien accrues on the assessment date of the year of assessment. In addition, the taxes are a personal debt of the public utility company in whose name…

Sec. 39. 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…

Sec. 4. (a) If a public utility company operates a system partially within and partially without this state, the company's property which is subject to taxation under this chapter is: (1) that property which has a definite situs in this state; and (2) that property which does not…

Sec. 40. When the department of local government finance assesses distributable property which was omitted from the assessment for a particular year, the department shall, as nearly as possible, assess the omitted distributable property in the same manner that the department asse…

Sec. 41. The department of local government finance shall keep itself informed about the methods which other states use to value public utility companies. [Pre-1975 Property Tax Recodification Citation: 6-1-44-8 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002…

Sec. 42. (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 prop…

Sec. 43. This chapter is designed to provide special rules for the assessment and taxation of public utility company property. If a provision of this chapter conflicts with any provision of another chapter of this article, the provision of this chapter controls with respect to th…

Sec. 44. (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…

Sec. 45. (a) This subsection applies only to a taxpayer's assessable depreciable personal property that is placed in service on or before January 1, 2025. Except as provided in subsections (b) and (c), for each assessment date, the total valuation of a taxpayer's assessable depre…

indefinite-situs distributable property Sec. 5. The property owned or used by the various public utility companies is classified under sections 6 through 18 of this chapter as fixed property, definite-situs distributable property, or indefinite-situs distributable property. When …

Sec. 6. (a) The fixed property of a bridge company consists of real property which is not part of a bridge head or right-of-way of the company. The remainder of the bridge company's property is distributable property. (b) A bridge company's definite-situs distributable property c…