Section 6-1.1-8-30 - Appeal to Indiana board; appeal to tax court(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:(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(2) the department of local government finance gives the public utility company notice of the final determination under section 29(a) of this chapter.(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: (1) file a petition for judicial review; and(2) mail to the county auditor of each county in which the public utility company's distributable property is located:(A) a notice that the petition was filed; and(B) instructions for obtaining a copy of the petition; not later than forty-five (45) days after the date of the notice of the Indiana board's final determination.
Pre-1975 Property Tax Recodification Citation: 6-1-44-13 part.
Amended by P.L. 156-2024,SEC. 9, eff. 7/1/2024.(Formerly: Acts1975 , P.L. 47, SEC.1.) As amended by P.L. 291-1985, SEC.2; P.L. 198-2001, SEC.24; P.L. 178-2002, SEC.13; P.L. 154-2006, SEC.7; P.L. 219-2007, SEC.17.