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

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(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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