Determining value per mile of property of companies using wire, pipe or pole lines or operational routes
In the assessment of the property of any company owning, operating over or using wire, pipe or pole lines or operational routes, the assessed value thereof may in the discretion of the Department of Revenue be apportioned over the wire, pipe or pole lines or operational routes in such manner and at such rate or rates per mile as the department shall determine to be reasonable and fair. [Amended by 1981 c.804 §65; 1991 c.459 §152; 1997 c.541 §209]
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