(2) Extensions and replacements for customer lead service line improvements, to the extent that the extensions and replacements are not provided for through depreciation, in the manner provided for in IC 8-1.5-3-8.(3) Debt service on funds borrowed to pay for customer lead service line improvements.(4) As applicable, property taxes to be paid by the utility based upon the first assessment date following the placement in service of the customer lead service line improvements.As added by P.L.137-2020, SEC.7.
Indiana Legal Code