Act 282 of 1905 - STATE BOARD OF ASSESSORS; ASSESSMENT OF PROPERTY OF CERTAIN PUBLIC UTILITIES (207.1 - 207.21)
- Section 207.1 - State board of assessors; secretary, duties; assistants.
- Section 207.2 - State board of assessors; compensation for clerical assistance, expenses.
- Section 207.3 - Access to public records; subpoena, fees; examination of witnesses and accounts; refusal, penalty.
- Section 207.4 - Annual assessment of property of certain rail transportation, telephone, and telegraph companies; reports.
- Section 207.5 - Definitions.
- Section 207.5a - Exemption of materials and supplies.
- Section 207.5b - Taxable value; determination.
- Section 207.6 - Company's annual statement; contents, time.
- Section 207.7 - Sleeping car company defined; annual statement, contents, time.
- Section 207.8 - Blanks furnished; other reports; board, self-information; penalty, exception.
- Section 207.9 - Assessment roll; contents; time; inspection of physical properties of public utilities; determination of true cash and taxable value; ocean routes; mileage adjustment.
- Section 207.10 - Assessment roll; description; form; cash and taxable valuations; placement on roll.
- Section 207.11 - State board of assessors; annual meeting; time; place; proceedings; cash or taxable value correction; certification; contents.
- Section 207.12 - County director of tax or equalization department; assessing officer; duties; failure to report; penalty; inspection and examination.
- Section 207.13 - Determining average rate of taxation; entering determination and method on records; determination and payment of supplemental tax; credit against tax allowed railroad company; amount
- Section 207.13a - Tax credit; “eligible company,”“eligible expenses,”“qualified rolling stock,” defined.
- Section 207.13b - Tax credit; amount; limitation; prohibition; credit against remaining tax; carrying forward credit to offset tax liability in subsequent years; application; submission to state board
- Section 207.14 - Tax assessment; tax roll; certificate; time payable; interest; lien; warrant; collection; enforcement.
- Section 207.15 - Payment of tax under protest; suit against state; unlawful taxes; disposition of recovered taxes.
- Section 207.16 - Irregularities not authorizing court intervention.
- Section 207.17 - Taxes on public utilities, payment into general fund.
- Section 207.18 - Collection of specific taxes prior to 1909.
- Section 207.19 - Certain acts as misdemeanor; penalty.
- Section 207.20 - Bribery; forfeiture, criminal prosecution.
- Section 207.21 - Repeal; saving clause.