Sec. 5. The property owned or used by the various public utility companies is classified under sections 6 through 18 of this chapter as fixed property, definite-situs distributable property, or indefinite-situs distributable property. When a reference is made in this chapter to fixed property, definite-situs distributable property, or indefinite-situs distributable property, the classifications contained in sections 6 through 18 of this chapter apply.

[Pre-1975 Property Tax Recodification Citations: 6-1-44-3 part; 6-1-44-11 part.]

Formerly: Acts 1975, P.L.47, SEC.1.