Statement of value and description of property; filing deadline
Sec. 19. Each year a public utility company shall file a statement
concerning the value and description of the property which is either
owned or used by the company on the assessment date of that year.
The company shall file this statement with the department of local
government finance on the form prescribed by the department. The
department of local government finance may extend the due date for
a statement. Unless the department of local government finance
grants an extension, a public utility company shall file its statement
for a year:
(1) on or before March 1st of that year unless the company is a
railroad car company; or
(2) on or before May 1st of that year if the company is a
railroad car company.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1981,
P.L.66, SEC.4; P.L.59-1985, SEC.3; P.L.90-2002, SEC.70.
Last modified: May 28, 2006