42-14203. Determining and reporting valuation
A. On or before August 31 of each year, the department shall find the full cash value of the property of each pipeline that operates in this state.
B. The valuation required by this section is the value determined as of January 1 of the valuation year.
C. On or before November 30 of each year, the department shall transmit the locations, descriptions and valuations to the respective county assessors.
Section: Previous 42-14155 42-14156 42-14157 42-14158 42-14159 42-14201 42-14202 42-14203 42-14204 42-14251 42-14252 42-14253 42-14254 42-14255 42-14256 NextLast modified: October 13, 2016