42-18403. Notice required before seizing
railroad rolling stock


Before seizing the rolling stock of a railroad company, if the real property of the
company in the county is not sufficient to secure payment of the tax on both the real and
personal property assessed to the company, the county treasurer shall notify one of the
agents, conductors or persons in charge of a station or freight depot of the company that
unless the tax is paid within ten days the treasurer will seize the personal property
belonging to the company for taxes due.