(b) A light, heat, or power company's property which is not described as fixed property in subsection (a) of this section is definite-situs distributable property. This property includes, but is not limited to, turbo-generators, boilers, transformers, transmission lines, distribution lines, and pipe lines.[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(10).]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.182-2009(ss), SEC.95.
Indiana Legal Code