Light, heat, or power companies

Ind. Code § 6-1.1-8-9
in effect
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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. (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. [Pre-1975 Property Tax Recodification Citation: 6-1-44-11(10).] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.182-2009(ss), SEC.95.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

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