(a) If a public utility company files its objections to a tentative assessment within the time allowed under section 28(d) of this chapter, the department of local government finance may hold a preliminary conference on the tentative assessment at a time and place fixed by the department. After the preliminary conference, if any, the department of local government finance shall:(1) make a final assessment of the company's distributable property; and(2) notify the company of the final assessment.(b) The department of local government finance must give notice of the final assessment under this section not later than:(1) September 30 in the case of railcar companies; and(2) June 30 in the case of all other public utility companies.[Pre-1975 Property Tax Recodification Citation: 6-1-44-12 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.66, SEC.8; P.L.59-1985, SEC.7; P.L.90-2002, SEC.80; P.L.154-2006, SEC.6; P.L.38-2021, SEC.14; P.L.156-2024, SEC.8.
Indiana Legal Code