63-3506 — ASSESSMENT OF NONOPERATING PROPERTY BY ASSESSOR

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 35
                     COOPERATIVE ELECTRICAL ASSOCIATIONS
                           -- TAXING GROSS EARNINGS
    63-3506.  ASSESSMENT OF NONOPERATING PROPERTY BY ASSESSOR. The
nonoperating property of any cooperative electrical or natural gas association
shall be assessed by the county assessor of the county wherein such property
is situate, and taxes levied against the same shall be a lien, and shall be
due and payable, in the same manner as are any other taxes on property.