§ 6-1.1-8-1 Property owned or used by public utility company
§ 6-1.1-8-2 Definitions
§ 6-1.1-8-3 Companies subject to taxation; exemptions
§ 6-1.1-8-4 Companies within and partially outside state; tax determinations
§ 6-1.1-8-5 Fixed property; definite-situs distributable property; indefinite-situs distributable property
§ 6-1.1-8-6 Bridge companies
§ 6-1.1-8-7 Bus companies
§ 6-1.1-8-8 Express companies
§ 6-1.1-8-9 Light, heat, or power companies
§ 6-1.1-8-10 Pipe line companies
§ 6-1.1-8-11 Railroad companies
§ 6-1.1-8-12 Railcar companies
§ 6-1.1-8-13 Sleeping car companies
§ 6-1.1-8-14 Street railway companies
§ 6-1.1-8-15 Telephone, telegraph, or cable companies
§ 6-1.1-8-16 Tunnel companies
§ 6-1.1-8-17 Water distribution companies
§ 6-1.1-8-18 Other companies
§ 6-1.1-8-19 Statement of value and description of property; filing deadline; filing amended statements
§ 6-1.1-8-19.5 Assessment of wind power devices; change of ownership; report to interim study committee on energy, utilities, and telecommunications
§ 6-1.1-8-20 Failure to file statement; penalty; action by attorney general
§ 6-1.1-8-21 Copies of various reports; requests from department of local government finance
§ 6-1.1-8-22 Assessment by department of local government finance; subsequent filing of statements by the public utility
§ 6-1.1-8-24 Township assessor or county assessor determination of assessed values
§ 6-1.1-8-24.5 Solar land base rates; determination and release
§ 6-1.1-8-25 Assessment of distributable property
§ 6-1.1-8-25.5 New fixed property assessments; notification
§ 6-1.1-8-26 Valuation of company property
§ 6-1.1-8-27 Certification of assessed value; notification of appeal; review by county assessor; exemption for certain broadband assets
§ 6-1.1-8-28 Tentative assessment by the department; appeal opportunity
§ 6-1.1-8-29 Preliminary conference; notice of final assessment
§ 6-1.1-8-30 Appeal to Indiana board; appeal to tax court
§ 6-1.1-8-31 Appeal of final judgment; court procedure
§ 6-1.1-8-32 Setting aside final determination; grounds
§ 6-1.1-8-33 Appeal of township or county assessor’s assessment of fixed property
§ 6-1.1-8-34 Rate of tax; time of payment
§ 6-1.1-8-35 Indefinite-situs distributable property of railcar companies; distributable property of certain railroads; computation of tax; disposition of tax proceeds
§ 6-1.1-8-35.2 Retention and use of certain funds under section 35 of this chapter by commuter transportation district
§ 6-1.1-8-36 Payment of taxes regardless of pending appeal; injunction; reassessment of distributable property
§ 6-1.1-8-37 Reassessment of distributable property; refunds or taxes due
§ 6-1.1-8-38 Lien; collection of delinquent taxes; penalties
§ 6-1.1-8-39 Omitted property; assessment
§ 6-1.1-8-40 Omitted property; rate of assessment; interest
§ 6-1.1-8-41 Valuation methods used in other states
§ 6-1.1-8-42 Rules and regulations; promulgation
§ 6-1.1-8-43 Purpose of chapter; conflicting provisions
§ 6-1.1-8-44 Reinstatement of utility property rules; prohibition against amendment of certain rules by department of local government finance
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Terms Used In Indiana Code > Title 6 > Article 1.1 > Chapter 8 - Taxation of Public Utility Companies

  • 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.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attorney: includes a counselor or other person authorized to appear and represent a party in an action or special proceeding. See Indiana Code 1-1-4-5
  • bridge company: means a company which owns or operates a toll bridge or an approach or facility operated in connection with such a bridge. See Indiana Code 6-1.1-8-2
  • bus company: means a company (other than a street railway company) which is principally engaged in the business of transporting persons for hire by bus in or through two (2) or more townships of this state. See Indiana Code 6-1.1-8-2
  • central region: means the region of the state consisting of Boone County, Clay County, Clinton County, Delaware County, Fayette County, Fountain County, Franklin County, Hamilton County, Hancock County, Hendricks County, Henry County, Johnson County, Madison County, Marion County, Montgomery County, Morgan County, Owen County, Parke County, Putnam County, Randolph County, Rush County, Shelby County, Tippecanoe County, Tipton County, Union County, Vermillion County, Vigo County, Warren County, and Wayne County. See Indiana Code 6-1.1-8-2
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • definite situs: means a permanent location in one (1) taxing district or a customary location for use in one (1) taxing district. See Indiana Code 6-1.1-8-2
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • express company: means a company which is engaged in the business of transporting property by land, air, or water, and which does not itself operate the vehicles (except for terminal pickup and delivery vehicles) of transportation. See Indiana Code 6-1.1-8-2
  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Judgment: means all final orders, decrees, and determinations in an action and all orders upon which executions may issue. See Indiana Code 1-1-4-5
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
  • north region: means the region of the state consisting of Adams County, Allen County, Benton County, Blackford County, Carroll County, Cass County, DeKalb County, Elkhart County, Fulton County, Grant County, Howard County, Huntington County, Jasper County, Jay County, Kosciusko County, LaGrange County, Lake County, LaPorte County, Marshall County, Miami County, Newton County, Noble County, Porter County, Pulaski County, St. See Indiana Code 6-1.1-8-2
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
  • Personal property: includes goods, chattels, evidences of debt, and things in action. See Indiana Code 1-1-4-5
  • pipe line company: means a company which is engaged in the business of transporting or transmitting any gas or fluid (except water) through pipes. See Indiana Code 6-1.1-8-2
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • 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
  • railcar company: means a company (other than a railroad company) which owns or operates cars for the transportation of property on railroads. See Indiana Code 6-1.1-8-2
  • railroad company: means a company which owns or operates:

    Indiana Code 6-1.1-8-2

  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • sleeping car company: means a company (other than a railroad company) which owns or operates cars for the transportation of passengers on railroads. See Indiana Code 6-1.1-8-2
  • solar land base rate: means the solar land base rates determined under section 24. See Indiana Code 6-1.1-8-2
  • south region: means the region of the state consisting of Bartholomew County, Brown County, Clark County, Crawford County, Daviess County, Dearborn County, Decatur County, Dubois County, Floyd County, Gibson County, Greene County, Harrison County, Jackson County, Jefferson County, Jennings County, Knox County, Lawrence County, Martin County, Monroe County, Ohio County, Orange County, Perry County, Pike County, Posey County, Ripley County, Scott County, Spencer County, Sullivan County, Switzerland County, Vanderburgh County, Warrick County, and Washington County. See Indiana Code 6-1.1-8-2
  • Statute: A law passed by a legislature.
  • street railway company: means a company which operates a passenger transportation business principally within one (1) or more municipalities regardless of whether the transportation vehicles operate on tracks, by means of electric power transmitted through wires, or by means of automotive equipment. See Indiana Code 6-1.1-8-2
  • Summons: Another word for subpoena used by the criminal justice system.
  • system: means all property owned or used by a public utility company or companies and operated as one (1) unit in furnishing a public utility service. See Indiana Code 6-1.1-8-2
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • tunnel company: means a company which owns or operates a toll tunnel. See Indiana Code 6-1.1-8-2
  • unit value: means the total value of all the property owned or used by a public utility company. See Indiana Code 6-1.1-8-2
  • utility grade solar energy installation facility: means a renewable utility grade solar electricity facility that is used for the purpose of generating solar electricity for resale to consumers. See Indiana Code 6-1.1-8-2
  • water distribution company: means a company which is engaged in the business of selling or distributing water by pipe, main, canal, or ditch. See Indiana Code 6-1.1-8-2
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5