GroundRules
15-8-407: Railroads.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 8. ASSESSMENT PROCEDURE
- Part 4. Where Property Is Assessed
The roadway, roadbed, rails, rolling stock, and all other operating property of a railroad operated in more than one county or more than one state must be assessed by the department of revenue as provided in Title 15, chapter 23, part 2.
Collected 2026-09-14T04:46:49Z. Source file · JSON