Chapter 28 - Taxation Of Railroad Operating Property
- Section 10-28-1 - Secretary of revenue and regulation to assess operating property.
- Section 10-28-2 - Assets included in operating property.
- Section 10-28-3 - Annual statement required of railroad company--Date of filing--Contents.
- Section 10-28-4 - Annual statement of railroad property occupied by warehousemen and others.
- Section 10-28-5 - Addition to assessment value on failure of railroad to make statements.
- Section 10-28-6 - Department of Revenue and Regulation annual list of warehousemen and otheroccupants of railroad property--Contents.
- Section 10-28-7 - Time of annual assessment of operating property--Separation of main lines, branchesand sidetracks.
- Section 10-28-8 - Capital stock and other property included--Nonoperating property excepted.
- Section 10-28-9 - Allocation of valuation for railroad operating partly without state.
- Section 10-28-10 - Local assessment of nonoperating property permitted.
- Section 10-28-11 - "Nonoperating property" defined--Rules.
- Section 10-28-12 - Unit valuation of railroad operating property.
- Section 10-28-13 - Cost approach, market approach and income approach considered in determinationof value of railroad company property.
- Section 10-28-14 - Department of Transportation to assist in valuation.
- Section 10-28-15 - Notice to railroad of assessment made by Department of Revenue and Regulation--Hearing before secretary of revenue and regulation--Notice of equalized assessment.
- Section 10-28-16 - Notice to county auditors of railroad mileage and assessments--Distribution.
- Section 10-28-17 - Repealed.
- Section 10-28-18 - Determination by county commissioners of railroad valuations in taxing districts--Entry in assessment records--Notice to taxing districts.
- Section 10-28-19 - Railroad map filed with county auditor--Exemption of operating property from localassessment.
- Section 10-28-20 - Notice to county auditor of deeds to railroads--Entry on railroad map.
- Section 10-28-21 - Application of tax levies against railroad property--Extension in railroad tax book.
- Section 10-28-21.1 - Repealed.
- Section 10-28-21.2 - Tax credit for expenses of a capital nature incurred by public railroad or railwaycorporation--Application of credit.
- Section 10-28-21.3 - "Expenses of a capital nature" defined.
- Section 10-28-21.4 - Capital improvement plan required to claim tax credit.
- Section 10-28-21.5 - Notification of completion of capital project--Inspection and audit--Eligibility forcredit--Administrative hearing.
- Section 10-28-21.6 - Promulgation of rules on capital expense tax credits.
- Section 10-28-22 - Duplicate railroad tax book delivered to county treasurer--Collection and distributionof railroad taxes.
- Section 10-28-23 - Collection of delinquent railroad taxes.
- Section 10-28-24 - Exemption of railroad companies operating over state-owned rail lines.