{"data":{"id":"us-in/ic-6-1.1-8-30","jurisdiction":"us-in","citation":"IC 6-1.1-8-30","heading":"Appeal to Indiana board; appeal to tax court","body":"Sec. 30. (a) A public utility company may initiate an appeal of the final assessment of the company's distributable property by filing a petition with the Indiana board not later than forty-five (45) days after:\n(1) the public utility company receives notice of the tentative assessment under section 28(a) of this chapter if the final assessment becomes final under section 28(e) of this chapter; or\n(2) the department of local government finance gives the public utility company notice of the final determination under section 29(a) of this chapter.\n(b) A public utility company may petition for judicial review of the Indiana board's final determination to the tax court under IC 6-1.1-15-5. However, the company must:\n(1) file a petition for judicial review; and\n(2) mail to the county auditor of each county in which the public utility company's distributable property is located:\n(A) a notice that the petition was filed; and\n(B) instructions for obtaining a copy of the petition;\nnot later than forty-five (45) days after the date of the notice of the Indiana board's final determination.","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#6-1.1-8-30","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"745adf33dfc1c8b000ec855d054b787c3f4f5b5e4a25ba087303d0d913bacb12","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-8-29","next":"us-in/ic-6-1.1-8-31"},"notice":"GroundRules: Original legal text. Not legal advice."}