Appeal of final assessment
Sec. 30. If a public utility company files its objections to the
department of local government finance's tentative assessment of the
company's distributable property in the manner prescribed in section
28 of this chapter, the company may initiate an appeal of the
department's final assessment of that property by filing a petition
with the Indiana board not more than forty-five (45) days after the
department gives the public utility notice of the final determination.
The public utility may petition for judicial review of the Indiana
board's final determination to the tax court under IC 4-21.5-5.
However, the company must:
(1) file a verified 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 complaint was filed; and
(B) instructions for obtaining a copy of the complaint;
within forty-five (45) days after the date of the notice of the Indiana
board's final determination.
(Formerly: Acts 1975, 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.
Last modified: May 28, 2006