Terms Used In Indiana Code 6-1.1-8-33

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • 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
   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.