Certification of assessed value; notification of appeal; review by
county assessor
Sec. 27. (a) As soon as the department of local government
finance determines its final assessments of distributable property, the
department shall certify to the county assessor and the county auditor
of each county the distributable property assessed values which the
department determines are distributable to the taxing districts of the
county. In addition, if a public utility company has appealed the
department of local government finance's final assessment of the
company's distributable property, the department shall notify the
county auditor of the appeal.
(b) The county assessor shall review the department of local
government finance's certification to determine if any of a public
utility company's property which has a definite situs in the county
has been omitted. The county auditor shall enter for taxation the
assessed valuation of a public utility company's distributable
property which the department distributes to a taxing district of the
county.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.78; P.L.256-2003, SEC.2.
Last modified: May 28, 2006