Statutes, codes, and regulations
Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCEArticle 5.1 - PUBLIC UTILITY ASSESSMENT
Rule 50 IAC 5.1-5 - Valuation of Real Property and Use of Other Factors
Section 50 IAC 5.1-5-2 - Value as a going concern; adjustments

50 Ind. Admin. Code 5.1-5-2

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Current through November 6, 2024
Section 50 IAC 5.1-5-2 - Value as a going concern; adjustments

Authority: IC 6-1.1-8-42; IC 6-1.1-31-1

Affected: IC 6-1.1-8-26

Sec. 2.

The department, on its own motion or on petition of a public utility company, may, in determining the just value of a public utility company, authorize or require the use of factors other than those normally used in determining a unit value of a company as a going concern.

50 IAC 5.1-5-2

Department of Local Government Finance; 50 IAC 5.1-5-2; filed Dec 15, 1993, 5:00 p.m.: 17 IR 959; reinstated by IC 6-1.1-8-44, eff Jul 1, 2003
Filed 11/2/2020, 9:34 a.m.: 20201202-IR-050190636FRA