Indiana Code 6-1.1-8-28. Tentative assessment by the department; appeal opportunity
(1) the department’s tentative assessment of the company’s distributable property; and
Terms Used In Indiana Code 6-1.1-8-28
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- property: includes both tangible and intangible property. See Indiana Code 6-1.1-8-2
- public utility company: means a company which is subject to taxation under this chapter regardless of whether the company is operated by an individual, a partnership, an association, a corporation, a limited liability company, a fiduciary, or any other entity. See Indiana Code 6-1.1-8-2
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(b) The department of local government finance shall give the notice required by subsection (a) not later than:
(1) September 1 in the case of railcar companies; and
(2) June 1 in the case of all other public utility companies.
(c) The department of local government finance shall notify the county assessor of the department’s tentative assessment, or information related to tentative valuation changes, of each utility company’s distributable property located in that county not later than June 1.
(d) Not later than ten (10) days after a public utility company receives the notice required by subsection (a), the company may:
(1) file with the department its objections to the tentative assessment; and
(2) request that the department hold a preliminary conference on the tentative assessment.
(e) If the public utility company does not file its objections under subsection (d)(1) within the time allowed:
(1) the tentative assessment is considered final; and
(2) the company may appeal the assessment under section 30 of this chapter.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-12 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.66, SEC.7; P.L.59-1985, SEC.6; P.L.90-2002, SEC.79; P.L.154-2006, SEC.5; P.L.38-2021, SEC.13; P.L.156-2024, SEC.7.