42-14151. Annual determination of valuation; definition
A. The department shall annually determine the valuation, in the manner prescribed by this article, of all property, owned or leased, and used by taxpayers in the following businesses:
1. Operation of a natural gas distribution system.
2. Operation of a water utility system.
3. Operation of a sewer system or wastewater treatment facility.
4. Operation of an electric generation facility.
5. Operation of an electric transmission or distribution system.
B. For the purposes of this article, " generation of electricity" means the process of taking a source of energy, including coal, natural gas, oil, nuclear fuel or renewable sources and converting the energy into electricity to be delivered to customers through a transmission and distribution system.
Section: Previous 42-14054 42-14101 42-14102 42-14103 42-14104 42-14105 42-14106 42-14151 42-14152 42-14153 42-14154 42-14155 42-14156 42-14157 42-14158 NextLast modified: October 13, 2016