reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-8-24.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-24.5. Solar Land Base Rates; Determination and Release

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 per acre of all land in the region classified under the utility property class codes of the department of local government finance for the immediately preceding assessment date.(2) The department shall release the department's annual determination of the solar land base rates on or before December 1 of each year.As added by P.L.191-2021, SEC.3.
IN Code § 6-1.1-8-25 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-25. Assessment of Distributable Property

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 distributable property. The department of local government finance shall equalize its assessments of distributable property in the same manner that it equalizes assessments of tangible property under IC 6-1.1-14.(b) The department of local government finance shall distribute the assessed valuation of definite-situs distributable property to the taxing district in which the property is located. Except as provided in section 35 of this chapter, the department of local government finance shall apportion and distribute the assessed valuation of indefinite-situs distributable property in the manner prescribed in sections 6 through 18 of this chapter. However, this subsection does not apply to that distributable property which is taxed under section 35 of this chapter.[Pre-1975 Property Tax Recodification Citations: 6-1-44-2 part; 6-1-44-10 part; 6-1-44-11 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.66, SEC.5; Acts 1981, P.L.67, SEC.1; P.L.24-1986, SEC.12; P.L.6-1997, SEC.32; P.L.90-2002, SEC.76.
IN Code § 6-1.1-8-26 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-26. Valuation of Company Property

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 railcar companies, the department of local government finance shall determine that just value by first determining the approximate unit value of each public utility company. The value of the distributable property of a public utility company, other than a railcar company, equals the remainder of:(1) the unit value of the company; minus(2) the value of the company's fixed property.The value of the distributable property of a railcar company equals the value of all of the company's distributable property multiplied by the adjustment factor provided under section 12 of this chapter.(b) In order to determine the unit value of a public utility company, the department of local government finance may consider:(1) book value;(2) cost of replacement or reproduction, less depreciation;(3) cost of establishing and developing the business;(4) amount and market value or sales price of outstanding securities;(5) valuations determined by another governmental agency or indicated by a judicial decision, including but not limited to determinations made for rate making purposes;(6) statistics and reports prepared or filed by the company;(7) statistics and reports prepared by another governmental agency or by a private organization if the organization is considered reliable by investors and investment dealers;(8) earnings capitalized at a reasonable rate; and(9) any other information which the department considers relevant.[Pre-1975 Property Tax Recodification Citations: 6-1-44-5; 6-1-44-3 part; 6-1-44-8 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.66, SEC.6; Acts 1982, P.L.43, SEC.3; P.L.59-1985, SEC.5; P.L.90-2002, SEC.77; P.L.38-2021, SEC.12.
IN Code § 6-1.1-8-27 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-27. Certification of Assessed Value; Notification of Appeal; Review by County Assessor

Sec. 27. (a) On or before July 1, for years ending before January 1, 2017, and on or before June 15 for years beginning after December 31, 2016, 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 districts of the county. In addition, if a public utility company has appealed the department of local government finance's assessment of the company's distributable property, the department shall notify the county auditor of the appeal.(b) The county assessor shall review the department of local government finance's certification under subsection (a) to determine if any of a public utility company's property which has a definite situs in the county has been omitted. The county auditor shall enter for taxation the assessed valuation of a public utility company's distributable property which the department distributes to a taxing district of the county.[Pre-1975 Property Tax Recodification Citations: 6-1-44-11 part; 6-1-44-15 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.78; P.L.256-2003, SEC.2; P.L.111-2014, SEC.18; P.L.148-2015, SEC.3.
IN Code § 6-1.1-8-28 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-28. Tentative Assessment by the Department; Appeal Opportunity

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 determine the tentative assessment.(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) 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.(d) If the public utility company does not file its objections under subsection (c)(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.
IN Code § 6-1.1-8-29 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-29. Preliminary Conference; Notice of Final Assessment

Sec. 29. (a) If a public utility company files its objections to a tentative assessment within the time allowed under section 28(c) of this chapter, the department of local government finance may hold a preliminary conference on the tentative assessment at a time and place fixed by the department. After the preliminary conference, if any, the department of local government finance shall:(1) make a final assessment of the company's distributable property; and(2) notify the company of the final assessment.(b) The department of local government finance must give notice of the final assessment under this section not later than:(1) September 30 in the case of railcar companies; and(2) June 30 in the case of all other public utility companies.[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.8; P.L.59-1985, SEC.7; P.L.90-2002, SEC.80; P.L.154-2006, SEC.6; P.L.38-2021, SEC.14.
IN Code § 6-1.1-8-30 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-30. Appeal to Indiana Board; Appeal to Tax Court

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 assessment under section 28(a) of this chapter if the final assessment becomes final under section 28(d) of this chapter; or(2) the department of local government finance gives the public utility company notice of the final determination under section 29(a) of this chapter.(b) A public utility company may petition for judicial review of the Indiana board's final determination to the tax court under IC 6-1.1-15-5. However, the company must:(1) file a petition for judicial review; and(2) mail to the county auditor of each county in which the public utility company's distributable property is located:(A) a notice that the petition was filed; and(B) instructions for obtaining a copy of the petition;not later than forty-five (45) days after the date of the notice of the Indiana board's final determination.[Pre-1975 Property Tax Recodification Citation: 6-1-44-13 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.291-1985, SEC.2; P.L.198-2001, SEC.24; P.L.178-2002, SEC.13; P.L.154-2006, SEC.7; P.L.219-2007, SEC.17.
IN Code § 6-1.1-8-31 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-31. Appeal of Final Judgment; Court Procedure

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 the findings of the Indiana board are correct; and(5) order the department of local government finance to file certified copies of the department's records related to the assessment if the company asks the court to issue such an order.[Pre-1975 Property Tax Recodification Citation: 6-1-44-13 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.78-1987, SEC.3; P.L.198-2001, SEC.25.
IN Code § 6-1.1-8-32 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-32. Setting Aside Final Determination; Grounds

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 make another assessment if:(1) the company shows that the department's final assessment, the department's apportionment and distribution of the final assessment, or the Indiana board's final determination is clearly incorrect because the department or the Indiana board violated the law or committed fraud; or(2) the company shows that the department's final assessment is not supported by substantial evidence.[Pre-1975 Property Tax Recodification Citation: 6-1-44-13 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.291-1985, SEC.3; P.L.198-2001, SEC.26.
IN Code § 6-1.1-8-33 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-33. Appeal of Township or County Assessor's Assessment of Fixed Property

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: 6-1-44-12 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.99.
IN Code § 6-1.1-8-34 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-34. Rate of Tax; Time of Payment

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 substantially all of its railroad passenger cars;the various taxing units shall tax public utility company property assessed for a particular year at the same tax rates at which tangible property assessed for that same year is taxed. The public utility companies shall pay the taxes in the year following the year of assessment at the same time that taxes on tangible property are due under IC 6-1.1-22-9.[Pre-1975 Property Tax Recodification Citation: 6-1-44-11 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.67, SEC.2; P.L.38-2021, SEC.15.
IN Code § 6-1.1-8-35.2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-35.2. Retention and Use of Certain Funds Under Section 35 of This Chapter by Commuter Transportation District

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 companies;(2) credited to the commuter rail service fund established by IC 8-3-1.5-20.5; and(3) distributed to a commuter transportation district;may be retained by the commuter transportation district and used by the commuter transportation district for any legal purpose.As added by P.L.220-2011, SEC.120. Amended by P.L.38-2021, SEC.17.
IN Code § 6-1.1-8-36 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-36. Payment of Taxes Regardless of Pending Appeal; Injunction; Reassessment of Distributable Property

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 enjoined pending an original tax appeal under IC 33-26.(b) The department of local government finance shall reassess distributable property and shall certify the reassessment to the county auditor of each county in which the property is taxable if:(1) the Indiana board:(A) sets aside the department's original assessment and orders the department to reassess the distributable property; or(B) refers the matter to the department under section 32 of this chapter with instructions to make another assessment; and(2) the decision of:(A) the Indiana board is not appealed to the tax court; or(B) the tax court in which the matter was referred to the department under section 32 of this chapter is not appealed to the supreme court.(c) If the tax court sets aside the Indiana board's final determination and the Indiana board reassesses distributable property, the Indiana board shall certify the reassessment to the county auditor of each county in which the property is taxable if the decision of the tax court is not appealed to the supreme court.[Pre-1975 Property Tax Recodification Citation: 6-1-44-14 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.291-1985, SEC.4; P.L.90-2002, SEC.82; P.L.98-2004, SEC.70.
IN Code § 6-1.1-8-37 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-37. Reassessment of Distributable Property; Refunds or Taxes Due

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 auditor of each affected county shall compute the tax refund, if any, which is due the public utility company. The county auditor shall then issue a warrant to the company for the amount of the refund due, and the county treasurer shall pay the warrant, without an appropriation for the disbursement.(b) If:(1) the department of local government finance's reassessment of distributable property is greater than the department's original assessment; or(2) the Indiana board's reassessment of distributable property is greater than the department's original assessment;the auditor of each affected county shall enter the difference as an assessment of omitted property. The county auditor shall compute and the county treasurer shall collect the additional tax due in he same manner that taxes on omitted property are computed and collect. However, the county officials may not charge penalty or interest on the additional tax due unless the public utility company does not pay the tax within thirty (30) days after the date notice of the additional tax due is given to the company.(c) The accounts of the various taxing units shall be credited or charged with each unit's proportionate share of additional taxes collected and refunds made under this section.[Pre-1975 Property Tax Recodification Citation: 6-1-44-14 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.83.
IN Code § 6-1.1-8-38 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-38. Lien; Collection of Delinquent Taxes; Penalties

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 the property is assessed.(b) If a public utility company does not pay the taxes when they are due, the county treasurer shall notify the prosecuting attorney of that fact. The prosecuting attorney shall then bring an action against the company to recover the delinquent taxes or to enforce the lien upon the property, or both. In such an action, the judgment shall include a penalty equal to fifty percent (50%) of the delinquent taxes. This subsection does not apply to taxes on a railcar company's indefinite-situs distributable property.[Pre-1975 Property Tax Recodification Citation: 6-1-44-14 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.38-2021, SEC.18.
IN Code § 6-1.1-8-39 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-39. Omitted Property; Assessment

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 which is clearly shown to have been omitted from the assessments for that year. The appropriate township assessor, or the county assessor if there is no township assessor for the township, shall make assessments of omitted fixed property. The department of local government finance shall make assessments of omitted distributable property. However, the department of local government finance may not assess omitted distributable property after the expiration of ten (10) years from the last day of the year in which the assessment should have been made.[Pre-1975 Property Tax Recodification Citation: 6-1-44-16 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.84; P.L.146-2008, SEC.100.
IN Code § 6-1.1-8-40 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-40. Omitted Property; Rate of Assessment; Interest

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 assesses other distributable property. The taxes due on the omitted distributable property shall be calculated by using the same tax rates which were applicable for the tax year that the distributable property was omitted from the assessment. The public utility company shall pay interest on the taxes due on the omitted distributable property at the rate of two percent (2%) per month, or fraction of a month. The interest due shall be calculated on the period of time beginning with January 1 of the year following the year in which the property was omitted from the assessment and ending with the day the taxes are paid. However, the department of local government finance may waive any portion of the interest due under this section at the time the department makes its final assessment of the omitted distributable property.[Pre-1975 Property Tax Recodification Citation: 6-1-44-16 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.64-1983, SEC.3; P.L.90-2002, SEC.85.
IN Code § 6-1.1-8-41 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-41. Valuation Methods Used in Other States

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.86.
IN Code § 6-1.1-8-42 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-42. Rules and Regulations; Promulgation

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 property which is subject to taxation under this chapter; or(2) prohibit the department of local government finance from making adjustments in those cases where the rules and regulations would result in an assessment that would be unfair to the state or to the public utility company.(b) The department of local government finance may adopt rules and regulations to carry out the intent and provisions of this chapter. The rules and regulations must be consistent with this chapter.[Pre-1975 Property Tax Recodification Citations: 6-1-44-9 part; 6-1-44-17.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.87.
IN Code § 6-1.1-8-43 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 8. Taxation of Public Utility Companies|6-1.1-8-43. Purpose of Chapter; Conflicting Provisions

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 the assessment and taxation of public utility company property.[Pre-1975 Property Tax Recodification Citation: 6-1-44-18 part.]Formerly: Acts 1975, P.L.47, SEC.1.