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

Terms Used In Indiana Code 6-1.1-8-19

  • 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
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(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.

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