42-14358. Entering statement on assessment roll

A. The board of supervisors of each county shall enter the statement and description provided by the department on the county assessment roll under appropriate columns with the total value of the assessed property carried out.

B. The property of railroad companies is taxable on the assessments by the same officers and for the same purposes as property of individuals in the county.

42-14358. Entering statement on assessment roll

A. The board of supervisors of each county shall enter the statement and description provided by the department on the county assessment roll under appropriate columns with the total value of the assessed property carried out.

B. The property of railroad companies is taxable on the assessments by the same officers and for the same purposes as property of individuals in the county.