The company shall file this statement with the department of local government finance in the manner prescribed by the department. A public utility company shall file its statement for a year:(1) on or before April 1st of that year unless the company is a railcar company; or(2) on or before July 1st of that year if the company is a railcar company.(b) A public utility company may, not later than sixty (60) days after filing a valid and timely statement under subsection (a), file an amended statement:(1) for distribution purposes;(2) to correct errors; or(3) for any other reason, except:(A) obsolescence; or(B) the credit for railcar maintenance and improvements provided under IC 6-1.1-8.2.[Pre-1975 Property Tax Recodification Citation: 6-1-44-6 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.66, SEC.4; P.L.59-1985, SEC.3; P.L.90-2002, SEC.70; P.L.183-2014, SEC.3; P.L.148-2015, SEC.2; P.L.38-2021, SEC.11.
Indiana Legal Code