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House Bill 1374


 

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House Bill 1374

ARCHIVE (2013)

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DIGEST OF HB 1374 (Updated April 23, 2013 4:40 pm - DI 84)

Taxation of certain utilities . 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 filing a state personal property tax return for certain utility property: (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 local assessor. (2) A taxpayer that: (A) is participating in a net metering program or in a feed-in-tariff program offered by a light, heat, or power company; and (B) files a personal property tax return for the property with the local assessor. Provides that certification requirements for utility powerplant construction do not apply to a joint agency of two or more municipal utilities.
Current Status:
 Law Enacted
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