59-2-105 - Situs of public utilities, bridges, ferries, and canals.
59-2-105. Situs of public utilities, bridges, ferries, and canals.
Public utilities, and bridges and ferries not public utilities, when operated wholly in onecounty, and electric light lines and similar improvements, canals, ditches, and flumes whenseparately taxable, shall be listed and assessed in the county in which the property is located.
Enacted by Chapter 4, 1987 General Session