Reprinted
February 19, 2013
HOUSE BILL No. 1374
_____
DIGEST OF HB 1374
(Updated February 18, 2013 4:44 pm - DI 101)
Citations Affected: IC 6-1.1.
Synopsis: Taxation of customer-generator facilities. Provides that
certain companies that: (1) ordinarily would be subject to taxation
under the Indiana Code chapter concerning property taxes for public
utilities; and (2) own definite situs property that is located in only one
taxing district; may elect to file a personal property tax return for the
definite situs property with the county assessor or (if applicable) the
township assessor, instead of filing a return for the definite situs
property under the Indiana Code chapter concerning property taxes for
public utilities. Provides that the following taxpayers are not subject to
taxation under the Indiana Code chapter concerning property taxes for
public utilities: (1) A company that: (A) owns definite situs property
that is located in only one taxing district; and (B) files a personal
property tax return for the definite situs property with the county
assessor or (if applicable) the township assessor. (2) A taxpayer that is
participating in a net metering program or in a feed-in-tariff program
offered by a light, heat, or power company.
Effective: July 1, 2013.
January 22, 2013, read first time and referred to Committee on Utilities and Energy.
February 14, 2013, amended, reported _ Do Pass.
February 18, 2013, read second time, amended, ordered engrossed.
Reprinted
February 19, 2013
First Regular Session 118th General Assembly (2013)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
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HOUSE BILL No. 1374
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-1.1-8-3; (13)HB1374.2.1. -->
SECTION 1. IC 6-1.1-8-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2013]: Sec. 3. (a) Except as
provided in subsection (c), the following companies are subject to
taxation under this chapter:
(1) Each company which is engaged in the business of
transporting persons or property.
(2) Each company which is engaged in the business of selling or
distributing electricity, gas, steam, or water.
(3) Each company which is engaged in the business of
transmitting messages for the general public by wire or airwaves.
(4) Each company which is engaged in the business of operating
a sewage system or a sewage treatment plant.
(b) The companies which are subject to taxation under this chapter
include, but are not limited to:
(1) bridge companies;
(2) bus companies;
(3) express companies;
(4) light, heat, or power companies;
(5) pipeline companies;
(6) railroad companies;
(7) railroad car companies;
(8) sleeping car companies;
(9) street railway companies;
(10) telephone, telegraph, or cable companies;
(11) tunnel companies; and
(12) water distribution companies.
(c) The following companies are not subject to taxation under this
chapter:
(1) Aviation companies.
(2) Broadcasting companies.
(3) Television companies.
(4) Water transportation companies.
(5) Companies which are operated by a municipality or a
municipal corporation, except those utility companies owned or
held in trust by a first class city.
(6) A taxpayer that:
(A) is described in subsection (b);
(B) owns definite situs property that is located in only one
(1) taxing district; and
(C) files a personal property tax return for the definite
situs property with the county assessor or (if applicable)
the township assessor.
A taxpayer that meets the requirements of clauses (A) and (B)
may elect to file a personal property tax return for the
definite situs property with the county assessor or (if
applicable) the township assessor, instead of filing a return for
the definite situs property under this chapter.
(7) A taxpayer that is participating in a net metering program
under 170 IAC 4-4.2 or in a feed-in-tariff program offered by
a company described in subsection (b)(4).