CHAPTER 10-37

TAXATION OF PIPELINE COMPANIES

10-37-1    Common carriers subject to tax.

10-37-2    "Pipeline company" defined.

10-37-2.1    Classification for taxation purposes of property used for transporting water by pipelines for carrying energy, minerals or production of synthetic fuels--Property used to deliver water for domestic or municipal use exempt from taxation.

10-37-3    Annual statement required of pipeline companies--Date of filing--Contents.

10-37-4    Statement required annually as to real estate owned or used.

10-37-5    Additional information required by secretary.

10-37-6    Accounting rules prescribed by department.

10-37-7    Information used by department on failure of company to file valid report--Penalty addition to valuation.

10-37-8    Property subject to assessment--Earnings and other evidence considered.

10-37-9    Determination and transmittal to county auditors of property valuations within taxing districts--Taxation as other property.

10-37-9.1    Determining fair market value of pipeline company property.

10-37-10    County commissioners' allocation of assessed valuation to taxing districts--Notice to company.

10-37-11    Map of lines filed with county auditor--Use in allocating valuation to taxing districts.

10-37-12    Assessment of private pipelines--Annual statement by owner.

10-37-13    Determination and transmittal to county auditors of private pipeline assessments within taxing districts--Taxation as other property.

10-37-14    Local assessment of oil company property other than pipelines.

10-37-15    Collection of delinquent taxes--Action in circuit court.

10-37-16    Exemption of gas companies otherwise taxed.