{"data":{"id":"us-in/ic-6-1.1-8-5","jurisdiction":"us-in","citation":"IC 6-1.1-8-5","heading":"Fixed property; definite-situs distributable property; indefinite-situs distributable property","body":"Sec. 5. The property owned or used by the various public utility companies is classified under sections 6 through 18 of this chapter as fixed property, definite-situs distributable property, or indefinite-situs distributable property. When a reference is made in this chapter to fixed property, definite-situs distributable property, or indefinite-situs distributable property, the classifications contained in sections 6 through 18 of this chapter apply.","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#6-1.1-8-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"74311333f9c3373ad5f64c9c52e31908b9aa2d1c55e8978494c9e67725c502a9","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-8-4","next":"us-in/ic-6-1.1-8-6"},"notice":"GroundRules: Original legal text. Not legal advice."}