{"data":{"id":"us-in/ic-6-1.1-8-22","jurisdiction":"us-in","citation":"IC 6-1.1-8-22","heading":"Assessment by department of local government finance; subsequent filing of statements by the public utility","body":"Sec. 22. (a) The department of local government finance shall assess the property of a public utility company based upon the information available to the department if the company:\n(1) does not file a statement which is required under section 19 of this chapter;\n(2) does not permit the department to examine the company's property, books, or records; or\n(3) does not comply with a summons issued by the department.\n(b) A public utility company may provide the department with a statement under section 19 of this chapter not later than one (1) year after the department makes the department's assessment under this section. If a public utility company does so, the department may amend the assessment it makes under this section in reliance on the public utility company's statement filed under this subsection.","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#6-1.1-8-22","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"ee2e6e4f62b2e19d9e1db6afd160ba19a86ca5be9844f393f03974220bb8e536","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-8-21","next":"us-in/ic-6-1.1-8-23"},"notice":"GroundRules: Original legal text. Not legal advice."}