Indiana Code 6-1.1-8-43. Purpose of chapter; conflicting provisions
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Terms Used In Indiana Code 6-1.1-8-43
- 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. 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.