US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 4
           APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY
    63-402.  NONOPERATING PROPERTY ASSESSED BY COUNTY ASSESSOR. All property
belonging to any person owning, operating or constructing any public utility
or railroad, wholly or partly within this state, not included within the
meaning of the term "operating property" as defined in this title, namely,
property not reasonably necessary for the maintenance and operation of such
public utility or railroad, including land or buildings rented by a company or
corporation as lessee which is used as or in connection with its business,
such as business offices, warehouses, service centers, moorage grounds or
docks, vacant lots and tracts of land, and lots and tracts of land with the
buildings thereon not used or intended to be used in the operation of such
public utility or railroad, also tenement and resident property, except
section houses, also hotels and eating houses, not situated adjacent to the
main track of any such railroad, shall be assessed by the assessor of the
county wherein the same is situated.