§ 6-71-112 - Assessment of railroads, tramroads, etc.
6-71-112. Assessment of railroads, tramroads, etc.
(a) All railroads, tramroads, right-of-ways, roadbeds, and appurtenances in the district shall be assessed according to the betterments and increase in value in like manner as is herein prescribed for real estate, except that the assessment shall be made per mile.
(b) No error in the name and residence of the owners or the description thereof shall invalidate the assessment if sufficient description of the property sought to be taxed is given to ascertain where it is situated.
(c) (1) The commissioner shall annually appoint a board of assessors, which shall each year perform the duties provided in this chapter.
(2) The board of assessors shall continue as far as possible the assessments first made but shall take into consideration improvements and enhanced values so as to equalize the burden of taxation within the district.