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.





Koch , Pierce , Frizzell




    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 Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in this style type.
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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).