{"data":{"id":"us-in/ic-6-1.1-8-18","jurisdiction":"us-in","citation":"IC 6-1.1-8-18","heading":"Other companies","body":"Sec. 18. For a public utility company which is not within one (1) of the classes of companies whose property is described in sections 6 through 17 of this chapter, the fixed property of the company consists of real property. The remainder of the company's property is indefinite-situs distributable property. The department of local government finance shall, in a manner which it considers fair, apportion and distribute the assessed valuation of the company's indefinite-situs distributable property among the taxing districts in which the company operates its system.","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#6-1.1-8-18","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"4ad888a7e1449fdeeb74f63b01438d72d7bc13b3bd3170d8d79b8844d90f8a22","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-8-17","next":"us-in/ic-6-1.1-8-19"},"notice":"GroundRules: Original legal text. Not legal advice."}