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

Terms Used In Indiana Code 6-1.1-8-21

  • 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
(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.

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