Indiana Code Title 6. Taxation § 6-1.1-8-22

Sec. 22. (a) The department of local government finance shall assess the property of a public utility company based upon the information available to the department if the company:

(b) A public utility company may provide the department with a statement under section 19 of this chapter not later than one (1) year after the department makes the department's assessment under this section. If a public utility company does so, the department may amend the assessment it makes under this section in reliance on the public utility company's statement filed under this subsection.