Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE
Article 5.1 - PUBLIC UTILITY ASSESSMENT
Rule 2 - Introduction; Companies Subject to Assessment
Section 2-1 - Purpose
Universal Citation: 50 IN Admin Code 2-1
Current through September 18, 2024
Authority: IC 6-1.1-8-42
Affected: IC 6-1.1-3-1; IC 6-1.1-8
Sec. 1.
(a) The purpose of this rule is to provide rules for the assessment of public utility property. This rule applies to all public utility companies.
(b) Under IC 6-1.1-8, the department makes an annual assessment of each public utility company.
(c) The valuation made by the department includes all real, personal, and distributable property of the public utility company, wherever located, and as applicable under the department's Real Property Assessment Manual and Real Property Assessment Guidelines incorporated by reference in 50 IAC 2.4-1-2.
Disclaimer: These regulations may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
