42-14305. Determination of valuation


A. On or before June 15 the department shall determine the full cash value of the
company's property in this state whether it is used in intrastate or interstate
business. That value constitutes the full cash value of the property of the private car
company in this state for that year.


B. The valuation required by this section is the value determined as of January 1
of the valuation year.


C. The department shall immediately transmit the valuation to the private car
company by first class mail.