IC 6-1.1-8-13: Sleeping car companies

Sec. 13. (a) The fixed property of a sleeping car company consists of real property.

(b) A sleeping car company's property which is not described in subsection (a) is indefinite-situs distributable property. The department of local government finance shall apportion and distribute the assessed valuation of this property among the taxing districts in or through which the company operates cars. The department of local government finance shall make the apportionment in a manner which it considers fair.