15-23-303. Assessment of property -- apportionment to counties. The department must assess all the properties described in 15-23-301, but franchises granted by the United States must not be assessed. The value of such properties for assessment purposes shall be determined upon such factors as the department considers proper.

     History: En. Sec. 6, Ch. 49, L. 1919; re-en. Sec. 2143, R.C.M. 1921; re-en. Sec. 2143, R.C.M. 1935; amd. Sec. 4, Ch. 17, L. 1939; amd. Sec. 27, Ch. 516, L. 1973; amd. Sec. 13, Ch. 98, L. 1977; R.C.M. 1947, 84-905.