These rules and regulations may not:(1) prohibit the assessment and taxation of a company's property which is subject to taxation under this chapter; or(2) prohibit the department of local government finance from making adjustments in those cases where the rules and regulations would result in an assessment that would be unfair to the state or to the public utility company.(b) The department of local government finance may adopt rules and regulations to carry out the intent and provisions of this chapter. The rules and regulations must be consistent with this chapter.[Pre-1975 Property Tax Recodification Citations: 6-1-44-9 part; 6-1-44-17.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.87.
Indiana Legal Code