50 IAC 5.1-4-5
50 IAC 5.1-4-5 Appeal of final assessment
Cite as Ind. Admin. Code tit. 50, r. 5.1-4-5
Sec. 5. If a public utility company files its objections to the department's tentative assessment of the company's distributable property in
the manner prescribed in section 4 of this rule, the company may appeal the department's final assessment of that property to the Indiana board of
tax review. However, the company must initiate the appeal within forty-five (45) days after the date of the notice of the department's final assessment.