42-14404. Apportionment of valuation


A. On or before November 30 of each year, the department shall:


1. Apportion the valuation among the several counties, cities, towns and special
taxing districts through which the company's lines run.


2. Transmit a statement of the company's locations, descriptions and valuations to
the respective county assessors.


B. The counties, municipalities and districts shall tax the company as railroad
companies are taxed under article 8 of this chapter.