59-2-203 - Record of assessment of railroads and other companies -- Review by county assessor.
59-2-203. Record of assessment of railroads and other companies -- Review bycounty assessor.
(1) Each year the commission shall prepare a record of assessment of railroads and railcar 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 ofstate-assessed commercial vehicles.
(3) The record of the assessment and the information upon which the assessments andapportionments are made are available for review upon request by a county assessor.
Amended by Chapter 360, 1997 General Session