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Indiana General Assembly
Senate Bill 0023


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Senate Bill 0023

ARCHIVE (2006)

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DIGEST OF SB23 (Updated January 12, 2006 1:47 pm - DI ta)

Communications Service Infrastructure Tax Abatement. Provides a five-year deduction from the assessed value of communications service property, including: (1) real property; (2) personal property; and (3) the distributable property of a public utility company. Provides that the deduction is available if the installation, development, or redevelopment of the property is: (1) initiated after December 31, 2005, and before January 1, 2009; and (2) completed within two years. Provides that the amount of the deduction for a year equals the assessed value of the property, multiplied by a specified percentage. Provides that a taxpayer that seeks the deduction for property (other than the distributable property of a public utility company) must apply to the utility regulatory commission (IURC) for certification that: (1) the property is communications service property; and (2) the taxpayer has installed, developed, or redeveloped the property within the prescribed time frames. Prescribes application and filing procedures for deductions for real, personal, and distributable property.
    Current Status:
     In Committee - first House
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