Section 50IAC5.1-4-4. Hearing; final assessment; notice

   If a public utility company files its objections to, and demands a hearing on, a tentative assessment within the time allowed, the state board shall hold a hearing on the tentative assessment at a time and place fixed by the state board. After the hearing, if any, the state board shall make a final assessment of the company's distributable property and shall notify the company of the final assessment. However, the state board must give notice of the final assessment before September 30, in the case of railroad car companies, and before June 30 in the case of all other public utility companies. (Department of Local Government Finance; 50 IAC 5.1-4-4; filed Dec 15, 1993, 5:00 p.m.: 17 IR 958; reinstated by IC 6-1.1-8-44, eff Jul 1, 2003)