Assessment by department of local government finance
Sec. 22. The department of local government finance shall assess
the property of a public utility company based upon the information
available to the department if the company:
(1) does not file a statement which is required under section 19
of this chapter;
(2) does not permit the department to examine the company's
property, books, or records; or
(3) does not comply with a summons issued by the department.
An assessment which is made by the department of local government
finance under this section is final unless the company establishes that
the department committed actual fraud in making the assessment.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.73.
Last modified: May 28, 2006