59-2-203.   Record of assessment of railroads and other companies -- Review by county assessor.
     (1) Each year the commission shall prepare a record of assessment of railroads and rail car companies. The record shall include:
     (a) the name of the person to whom the property was assessed;
     (b) the number of miles in the state;
     (c) the number of miles in each county;
     (d) the total assessment of that property; and
     (e) the amount of the apportionment of the total assessment to each county.
     (2) At least quarterly, the commission shall prepare a record of assessment of state-assessed commercial vehicles.
     (3) The record of the assessment and the information upon which the assessments and apportionments are made are available for review upon request by a county assessor.

Amended by Chapter 360, 1997 General Session
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Last revised: Thursday, May 28, 2009