Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE
Article 5.1 - PUBLIC UTILITY ASSESSMENT
Rule 4 - Assessment, Appeal, and Review
Section 4-5 - Appeal of final assessment

Authority: IC 6-1.1-8-42; IC 6-1.1-31-1

Affected: IC 6-1.1-8-30

Sec. 5.

If a public utility company files its objections to the department's tentative assessment of the company's distributable property in the manner prescribed in section 4 of this rule, the company may appeal the department's final assessment of that property to the Indiana board of tax review. However, the company must initiate the appeal within forty-five (45) days after the date of the notice of the department's final assessment.