{"data":{"id":"us-in/ic-6-1.1-8-1","jurisdiction":"us-in","citation":"IC 6-1.1-8-1","heading":"Property owned or used by public utility company","body":"Sec. 1. The property owned or used by a public utility company shall be taxed in the manner prescribed in this chapter. Property used by a public utility company consists of property which the company uses under an agreement whereby the company exercises the beneficial rights of ownership for the major part of a year. When reference is made in this chapter to the \"property of\" a public utility company or to the public utility \"company's property\", the reference includes the property owned or used by that company.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 8. Taxation of Public Utility Companies"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-8-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"08efe0b49cd28a696766bc15143547757fb724d3a3f05f9ad9ef82d03a20dd72","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-7-16","next":"us-in/ic-6-1.1-8-2"},"notice":"GroundRules: Original legal text. Not legal advice."}