Senate Bill 2350 Summary

• County auditors must provide current county maps showing taxing district boundaries to public utility companies by January 1st of each year.

• Public utility companies must file reports with county auditors by February 15th each year containing property descriptions, line lengths, and taxing district information as required under state law.

• County auditors must verify the accuracy of utility company reports filed with them and submit verification to the tax commissioner by May 31st each year.

• Electric generation, transmission, and distribution companies must file reports by April 15th showing line lengths, operating voltages, and generator locations by taxing district, with county auditors verifying accuracy by June 30th.

• The act takes effect for taxable years beginning after December 31, 2018, and passed with overwhelming bipartisan support (Senate 46-0-1, House 91-0-3).