Payment of taxes regardless of pending appeal; injunction;
reassessment of distributable property
Sec. 36. (a) A public utility company shall pay any taxes which
are based upon the department of local government finance's
assessment of distributable property regardless of whether or not an
appeal of the assessment is pending. However, the collection of the
taxes may be enjoined pending an original tax appeal under IC 33-26.
(b) The department of local government finance shall reassess
distributable property and shall certify the reassessment to the county
auditor of each county in which the property is taxable if:
(1) the Indiana board:
(A) sets aside the department's original assessment and
orders the department to reassess the distributable property;
or
(B) refers the matter to the department under section 32 of
this chapter with instructions to make another assessment;
and
(2) the decision of:
(A) the Indiana board is not appealed to the tax court; or
(B) the tax court in which the matter was referred to the
department under section 32 of this chapter is not appealed
to the supreme court.
(c) If the tax court sets aside the Indiana board's final
determination and the Indiana board reassesses distributable
property, the Indiana board shall certify the reassessment to the
county auditor of each county in which the property is taxable if the
decision of the tax court is not appealed to the supreme court.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.291-1985,
SEC.4; P.L.90-2002, SEC.82; P.L.98-2004, SEC.70.
Last modified: May 28, 2006