Chapter 28 - TAXATION OF RAILROAD OPERATING PROPERTY
- Section 10-28-1 - Secretary 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 - Annual list of warehousemen and other occupants of railroad property-Contents
- Section 10-28-7 - Time of annual assessment of operating property-Separation of main lines, branches and 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 determination of 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-Hearing-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- Section 10-28-17 - [Repealed]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 local assessment
- 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- Section 10-28-21.1 - [Repealed]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 railway corporation-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 for credit-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 distribution of 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
- Section 10-28-25 - Promulgation of rules concerning leased property