Section 50IAC5.1-4-5. Appeal of final assessment  


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  •    If a public utility company files its objections to the state board's tentative assessment of the company's distributable property in the manner prescribed in section 4 of this rule, the company may appeal the state board's final assessment of that property to the tax court. However, the company must initiate the appeal within twenty (20) days after the date of the notice of the state board's final assessment. (Department of Local Government Finance; 50 IAC 5.1-4-5; filed Dec 15, 1993, 5:00 p.m.: 17 IR 958; reinstated by IC 6-1.1-8-44, eff Jul 1, 2003)