Township assessor; certification of assessed values
Sec. 24. (a) Each year a township assessor shall assess the fixed
property which as of the assessment date of that year is:
(1) owned or used by a public utility company; and
(2) located in the township the township assessor serves.
(b) The township assessor shall determine the assessed value of
fixed property. The township assessor shall certify the assessed
values to the county assessor on or before April 1 of the year of
assessment. However, in a county with an elected township assessor
in every township the township assessor shall certify the list to the
department of local government finance. The county assessor shall
review the assessed values and shall certify the assessed values to the
department of local government finance on or before April 10 of the
year of assessment.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.24-1986,
SEC.11; P.L.6-1997, SEC.31; P.L.90-2002, SEC.75; P.L.88-2005,
SEC.10.
Last modified: May 28, 2006