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.
‹ Prev All Indiana sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.