reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-8-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-7. Bus Companies

Sec. 7. (a) The fixed property of a bus company consists of real property.(b) A bus company's property which is not described in subsection (a) is indefinite-situs distributable property. This property includes, but is not limited to, buses and other mobile equipment. The department of local government finance shall apportion and distribute the assessed valuation of this property among the taxing districts in or through which the company operates its system. The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assessed valuation of the bus company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the company's average daily regularly scheduled passenger vehicle route miles in the taxing district, and the denominator of which is the company's average daily regularly scheduled passenger vehicle route miles in this state.[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(6).]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.59; P.L.182-2009(ss), SEC.93.
IN Code § 6-1.1-8-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-8. Express Companies

Sec. 8. (a) The fixed property of an express company consists of real property. The remainder of the express company's property is indefinite-situs distributable property.(b) The department of local government finance shall apportion and distribute the assessed valuation of an express company's indefinite-situs distributable property among the taxing districts in which the fixed property of the company is located. The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assessed valuation of the express company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the value of the company's fixed property which is located in the taxing district, and the denominator of which is the value of the company's fixed property which is located in this state.[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(4).]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.60; P.L.182-2009(ss), SEC.94.
IN Code § 6-1.1-8-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-9. Light, Heat, or Power Companies

Sec. 9. (a) The fixed property of a light, heat, or power company consists of real property which is not part of the company's right-of-ways, transmission system, or distribution system.(b) A light, heat, or power company's property which is not described as fixed property in subsection (a) of this section is definite-situs distributable property. This property includes, but is not limited to, turbo-generators, boilers, transformers, transmission lines, distribution lines, and pipe lines.[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(10).]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.182-2009(ss), SEC.95.
IN Code § 6-1.1-8-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-10. Pipe Line Companies

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 of local government finance shall apportion and distribute the assessed valuation of this property among the taxing districts in which the company's pipe lines are located. The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assessed valuation of the pipe line company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the length of the company's pipe lines in the taxing district, and the denominator of which is the length of the company's pipe lines in this state.[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(8).]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.61; P.L.182-2009(ss), SEC.96.
IN Code § 6-1.1-8-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-11. Railroad Companies

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 consists of the company's:(1) rights-of-way and road beds;(2) station and depot grounds;(3) yards, yard sites, superstructures, turntable, and turnouts;(4) tracks;(5) telegraph poles, wires, instruments, and other appliances, which are located on the right-of-ways; and(6) any other buildings or fixed situs personal property used in the operation of the railroad.(c) A railroad company's property which is not described in subsection (a) or (b) is indefinite-situs distributable property. This property includes, but is not limited to, rolling stock. The department of local government finance shall apportion and distribute the assessed valuation of this property among the taxing districts in which the railroad company operates its system. The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assessed valuation of the railroad company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the relative value of the company's main lines, branch lines, main tracks, second main tracks, and sidetracks, including all leased lines and tracks, which are located in the taxing district, and the denominator of which is the relative value of the company's main lines, branch lines, main tracks, second main tracks, and sidetracks, including all leased lines and tracks, which are located in this state.[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(1).]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.62; P.L.182-2009(ss), SEC.97.
IN Code § 6-1.1-8-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-12. Railcar Companies

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 distributable property on the basis of the average number of cars owned or used by the company within this state during the twelve (12) months of the calendar year preceding the year of assessment. The average number of cars within this state equals the product of:(1) the sum of "M" plus "E"; multiplied by(2) a fraction, the numerator of which is "N", and the denominator of which is the number two (2)."M" equals the mileage traveled by the railcar company's cars in this state divided by the mileage traveled by the company's cars both within and outside this state. "E" equals the earnings generated by the company's cars in this state divided by the earnings generated by the company's cars both within and outside this state. "N" equals the total number of cars owned or used by the company both within and outside this state.[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(3).]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.13; P.L.78-1987, SEC.1; P.L.90-2002, SEC.63; P.L.182-2009(ss), SEC.98; P.L.38-2021, SEC.10.
IN Code § 6-1.1-8-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-13. Sleeping Car Companies

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 distribute the assessed valuation of this property among the taxing districts in or through which the company operates cars. The department of local government finance shall make the apportionment in a manner which it considers fair.[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(2).]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.64; P.L.182-2009(ss), SEC.99.
IN Code § 6-1.1-8-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-14. Street Railway Companies

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, but is not limited to:(1) rights-of-way of the company;(2) tangible personal property which is located on a right-of-way of the company; and(3) rolling stock.(c) The department of local government finance shall apportion and distribute the assessed valuation of a street railway company's indefinite-situs distributable property among the taxing districts in or through which the company operates its system. The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assessed valuation of the street railway company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the company's average daily regularly scheduled passenger vehicle route miles in the taxing district, and the denominator of which is the company's average daily regularly scheduled passenger vehicle route miles in this state.[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(5).]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.14; P.L.90-2002, SEC.65; P.L.182-2009(ss), SEC.100.
IN Code § 6-1.1-8-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-15. Telephone, Telegraph, or Cable Companies

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 indefinite-situs distributable property. The department of local government finance shall apportion and distribute the assessed valuation of this property among the taxing districts in which the company's lines or cables, including laterals, are located. The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assessed valuation of the telephone, telegraph, or cable company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the length of the company's lines and cables, including laterals, which are located in the taxing district, and the denominator of which is the length of the company's lines and cables, including laterals, which are located in this state.[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(11).]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.66; P.L.182-2009(ss), SEC.101.
IN Code § 6-1.1-8-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-16. Tunnel Companies

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 company's tunnels and rights-of-way.(c) A tunnel company's property which is not described in subsection (a) or (b) is indefinite-situs distributable property. The department of local government finance shall apportion and distribute the assessed valuation of this property among the taxing districts in which the company has property that is described in either subsection (a) or (b). The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assessed valuation of the tunnel company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the value of the company's property which is located in the taxing district and which is described in either subsection (a) or (b), and the denominator of which is the value of the company's property which is located in this state and which is described in either subsection (a) or (b).[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(7) part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.67.
IN Code § 6-1.1-8-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-17. Water Distribution Companies

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 company if it is used to store treated water or water in the process of treatment.(b) A water distribution company's property which is not described as fixed property under subsection (a) is indefinite-situs distributable property. The department of local government finance shall apportion and distribute the assessed valuation of this property among the taxing districts in which the company's water mains, including feeder and distribution mains, are located. The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assessed valuation of the water distribution company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the length of the company's water mains, including feeder and distribution mains, which are located in the taxing district, and the denominator of which is the length of the company's water mains, including feeder and distribution mains, which are located in this state.[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(9).]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.68; P.L.182-2009(ss), SEC.102.
IN Code § 6-1.1-8-18 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-18. Other Companies

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-situs distributable property. The department of local government finance shall, in a manner which it considers fair, apportion and distribute the assessed valuation of the company's indefinite-situs distributable property among the taxing districts in which the company operates its system.[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(12).]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.69; P.L.182-2009(ss), SEC.103.
IN Code § 6-1.1-8-19 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-19. Statement of Value and Description of Property; Filing Deadline; Filing Amended Statements

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 government finance in the manner prescribed by the department. A public utility company shall file its statement for a year:(1) on or before April 1st of that year unless the company is a railcar company; or(2) on or before July 1st of that year if the company is a railcar company.(b) A public utility company may, not later than sixty (60) days after filing a valid and timely statement under subsection (a), file an amended statement:(1) for distribution purposes;(2) to correct errors; or(3) for any other reason, except:(A) obsolescence; or(B) the credit for railcar maintenance and improvements provided under IC 6-1.1-8.2.[Pre-1975 Property Tax Recodification Citation: 6-1-44-6 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.66, SEC.4; P.L.59-1985, SEC.3; P.L.90-2002, SEC.70; P.L.183-2014, SEC.3; P.L.148-2015, SEC.2; P.L.38-2021, SEC.11.
IN Code § 6-1.1-8-20 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-20. Failure to File Statement; Penalty; Action by Attorney General

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 statement is late. However, a penalty under this subsection may not exceed one thousand dollars ($1,000). A public utility company shall remit a penalty for which the public utility company is liable under this subsection to the department of state revenue.(b) The department of local government finance shall notify the attorney general and the department of state revenue if a public utility company fails to file a statement on or before the due date. The attorney general shall then bring an action in the name of this state to collect the penalty due under this section.(c) The state auditor shall deposit amounts collected under this section in the state treasury for credit to the state general fund.[Pre-1975 Property Tax Recodification Citation: 6-1-44-6 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.64-1983, SEC.4; P.L.59-1985, SEC.4; P.L.90-2002, SEC.71; P.L.183-2014, SEC.4; P.L.255-2017, SEC.9.
IN Code § 6-1.1-8-21 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-21. Copies of Various Reports; Requests From Department of Local Government Finance

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 company's property; and(2) the agency has either regulatory or taxing authority.If the department of local government finance makes such a request, the company shall provide the department with copies of the reports. The department of local government finance may also inspect the original reports filed by the company regardless of whether or not the department has obtained copies of the reports from the company. In addition, the department of local government finance may inspect a public utility company's property, books, and records.[Pre-1975 Property Tax Recodification Citation: 6-1-44-7.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.72.
IN Code § 6-1.1-8-22 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-22. Assessment by Department of Local Government Finance; Subsequent Filing of Statements by the Public Utility

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 permit the department to examine the company's property, books, or records; or(3) does not comply with a summons issued by the department.(b) A public utility company may provide the department with a statement under section 19 of this chapter not later than one (1) year after the department makes the department's assessment under this section. If a public utility company does so, the department may amend the assessment it makes under this section in reliance on the public utility company's statement filed under this subsection.[Pre-1975 Property Tax Recodification Citation: 6-1-44-6 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.73; P.L.183-2014, SEC.5.
IN Code § 6-1.1-8-24 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-24. Township Assessor or County Assessor Determination of Assessed Values

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 county.(b) The township or county assessor shall determine the assessed value of fixed property. A township assessor shall certify the assessed values to the county assessor on or before April 1 of the year of assessment. However, in a county with a township assessor in every township, the township assessor shall certify the list to the department of local government finance. The county assessor shall review the assessed values and shall certify the assessed values to the department of local government finance on or before April 10 of that year.(c) This subsection applies to assessment dates after December 31, 2021. The land portion of the fixed property of a utility grade solar energy installation facility shall be assessed at an amount that does not exceed the solar land base rate for the region in which the property is located.(d) Assessing officials shall follow the normal guidelines and procedures as are applicable under IC 6-1.1-20.6.(e) This subsection applies to a utility grade solar energy installation facility:(1) that had the land portion of its fixed property assessed and valued on January 1, 2021, for property taxes first due and payable in 2022; and(2) for assessment dates after December 31, 2021, but only until the next planned reassessment of the property during the county's four (4) year reassessment cycle under IC 6-1.1-4-4.2.If, for an assessment date described in subdivision (2), the assessed value of the land portion of the fixed property of a utility grade solar energy installation facility described in this subsection for the January 1, 2021, assessment date is less than the solar land base rate for the region in which the property is located on a particular assessment date, the land portion of the fixed property of a utility grade solar energy installation facility shall be assessed at an amount equal to the assessed value determined for the January 1, 2021, assessment date.[Pre-1975 Property Tax Recodification Citations: 6-1-44-2 part; 6-1-44-11 part; 6-1-44-12 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.11; P.L.6-1997, SEC.31; P.L.90-2002, SEC.75; P.L.88-2005, SEC.10; P.L.146-2008, SEC.98; P.L.191-2021, SEC.2.