Other companies
Ind. Code § 6-1.1-8-18
in effectSec. 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.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(12).]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.69; P.L.182-2009(ss), SEC.103.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026
