59-2-203. Record of assessment of railroads and other companies -- Review by county assessor.
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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