15-8-406. Assessment of public utilities in one county. Railroads operated or situated in one county; telegraph, telephone, and electric light lines and similar properties situated in one county and their franchises; and canals, ditches, and flumes situated in one county and the franchises of the same must be listed and assessed in the county in which such property is located, and the department of revenue must require the owner of such property or his agent or any officer of a corporation owning the same to make a verified statement containing a list of the number of miles such property is operated or situated in the county and the value thereof.

     History: En. Sec. 30, p. 83, L. 1891; re-en. Sec. 3719, Pol. C. 1895; re-en. Sec. 2529, Rev. C. 1907; amd. Sec. 1, Ch. 24, L. 1921; re-en. Sec. 2021, R.C.M. 1921; re-en. Sec. 2021, R.C.M. 1935; amd. Sec. 12, Ch. 405, L. 1973; R.C.M. 1947, 84-427.