{"data":{"id":"us-in/ic-6-1.1-8-9","jurisdiction":"us-in","citation":"IC 6-1.1-8-9","heading":"Light, heat, or power companies","body":"Sec. 9. (a) The fixed property of a light, heat, or power company consists of real property which is not part of the company's right-of-ways, transmission system, or distribution system.\n(b) A light, heat, or power company's property which is not described as fixed property in subsection (a) of this section is definite-situs distributable property. This property includes, but is not limited to, turbo-generators, boilers, transformers, transmission lines, distribution lines, and pipe lines.","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#6-1.1-8-9","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"c82e5a20ac2cc7d52d664ccadda8d6240fdc58a894c9b5f4e5d0c9c00647f023","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-8-8","next":"us-in/ic-6-1.1-8-10"},"notice":"GroundRules: Original legal text. Not legal advice."}