| § 207.1 |
State board of assessors; secretary, duties; assistants |
| § 207.2 |
State board of assessors; compensation for clerical assistance, expenses |
| § 207.3 |
Access to public records; subpoena, fees; examination of witnesses and accounts; refusal, penalty |
| § 207.4 |
Annual assessment of property of certain rail transportation, telephone, and telegraph companies; reports |
| § 207.5 |
Definitions |
| § 207.5a |
Exemption of materials and supplies |
| § 207.5b |
Taxable value; determination |
| § 207.6 |
Company’s annual statement; contents, time |
| § 207.7 |
Sleeping car company defined; annual statement, contents, time |
| § 207.8 |
Blanks furnished; other reports; board, self-information; penalty, exception |
| § 207.9 |
Assessment roll; contents; time; inspection of physical properties of public utilities; determination of true cash and taxable value; ocean routes; mileage adjustment |
| § 207.10 |
Assessment roll; description; form; cash and taxable valuations; placement on roll |
| § 207.11 |
State board of assessors; annual meeting; time; place; proceedings; cash or taxable value correction; certification; contents |
| § 207.12 |
County director of tax or equalization department; assessing officer; duties; failure to report; penalty; inspection and examination |
| § 207.13 |
Determining average rate of taxation; entering determination and method on records; determination and payment of supplemental tax; credit against tax allowed railroad company; amount of credit; application for credit; proof of expenditures; annual report; |
| § 207.13a |
Tax credit; “eligible company,””eligible expenses,””qualified rolling stock,” defined |
| § 207.13b |
Tax credit; amount; limitation; prohibition; credit against remaining tax; carrying forward credit to offset tax liability in subsequent years; application; submission to state board of assessors; form; definitions |
| § 207.14 |
Tax assessment; tax roll; certificate; time payable; interest; lien; warrant; collection; enforcement |
| § 207.15 |
Payment of tax under protest; suit against state; unlawful taxes; disposition of recovered taxes |
| § 207.16 |
Irregularities not authorizing court intervention |
| § 207.17 |
Taxes on public utilities, payment into general fund |
| § 207.18 |
Collection of specific taxes prior to 1909 |
| § 207.19 |
Certain acts as misdemeanor; penalty |
| § 207.20 |
Bribery; forfeiture, criminal prosecution |
| § 207.21 |
Repeal; saving clause |
