US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 4
           APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY
    63-403.  OPERATOR REPRESENTATIVE OF OWNER. Any person operating a public
utility, railroad or private railcar fleet in this state shall be
representative of every title and interest in the operating property and
franchises of said public utility, railroad or private railcar fleet as owner,
lessee or otherwise, and notice to such person, or his agent or
representative, shall be notice to all interests in such property for the
purpose of taxation. The assessment of such operating property in the name of
the owner, lessee or operating company, shall be deemed and held to be an
assessment of all title and interest in such property of every kind and
nature.