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DLGF > Assessments > State Assessed Distributable Property State Assessed Distributable Property

Because public utilities and railroads often cross township and county lines, the Department is charged with assessing the value of public utilities and railroads in Indiana. The Department values a company’s entire enterprise statewide and then distributes the assessed value to each county in which the company operates. The distribution is allocated based on a percentage of the company’s total operation in the county by township/taxing district.

Local and state assessing officials work together to assess the property of public utilities and railroads in Indiana. The Department assesses only the property that is directly used to deliver the service(state distributable) and buildings and improvements for railroads. Local assessing officials assess all personal property not directly used to provide the utility service, as well as all land, buildings, and building improvements associated with the public utility.

The best reference for determining whether property is state distributable or locally assessed is Book 2 of the Real Property Guidelines. The chapter can be downloaded by clicking the link below.

For specific questions on statewide distributable property, contact Ms. Keilah K. Heffington, the Department’s utility specialist, at (317) 232-3756.

Utility Information

  1. Gas and Electric
    1. Air pollution control A-3
    2. Water pollution control A-4
    3. Gas and oil price memo

    *refer to #9, General Forms, for other needed forms

  2. Buses
    1. Value of buses and tires
    2. Bus company instructions

    *refer to #9, General Forms, for other needed forms

  3. Pipeline
    1. Pipeline A-6
    2. Pipeline A-7
    3. 2008 Pipeline Gathering Values
    4. 2008 Pipeline transmission tax value (transmission values)
    5. Pipeline Company Instructions

    *refer to #9, General Forms, for other needed forms

  4. Rural Electric Membership Cooperation (REMC)
    1. REMC A-5
    2. REMC Instructions

    *refer to #9, General Forms, for other needed forms

  5. Railroads
    1. Instructions for filing annual report
    2. Form UD 32

    *refer to #9, General Forms, for other needed forms

  6. Telecommunications

    *refer to #9, General Forms, for other needed forms

  7. Water and Sewer
    1. Water pollution control A-4

    *refer to #9, General Forms, for other needed forms

  8. Railroad Cars
    1. Instructions for filing railcar

  9. General Forms
    1. UD-45 Schedule H
    2. Worksheet for $2 Million Cap
    3. Form UD-ID
    4. DLGF Form 1N
    5. DLGF Form 1
    6. Public Utility Instructions (UD-45)
    7. Public Utility Instructions (1 + 1N)
    8. UD-45 A