CHAPTER 11. TAXATION.

§11-6-1. Returns of property to board of public works.

(a) On or before May 1 in each year a return in writing shall be filed with the board of public works: (1) By the owner or operator of every railroad, wholly or in part, within this state; (2) by the owner or operator of every railroad bridge upon which a separate toll or fare is charged; (3) by the owner or operator of every car or line of cars used upon any railroad within the state for transportation or accommodation of freight or passengers, other than the owners or operators as may own or operate a railroad within the state; (4) by the owner or operator of every express company or express line, wholly or in part, within this state, used for the transportation by steam or otherwise of freight and other articles of commerce; (5) by the owner or operator of every pipeline, wholly or in part, within this state, used for the transportation of oil or gas or water, whether the oil or gas or water be owned by the owner or operator or not, or for the transmission of electrical or other power, or the transmission of steam or heat and power or of articles by pneumatic or other power; (6) by the owner or operator of every telegraph or telephone line, wholly or in part, within this state, except private lines not operated for compensation; (7) by the owner and operator of every gas company and electric lighting company furnishing gas or electricity for lighting, heating or power purposes; (8) by the owner or operator of hydroelectric companies for the generation and transmission of light, heat or power; (9) by the owner or operator of water companies furnishing or distributing water; and (10) by the owner or operator of all other public service corporations or persons engaged in public service business whose property is located, wholly or in part, within this state.

(b) The words "owner or operator," as applied herein to railroad companies, shall include every railroad company incorporated by or under the laws of this state for the purpose of constructing and operating a railroad, or of operating part of a railroad within this state, whether the railroad or any part of it be in operation or not; and shall also include every other railroad company, or persons or associations of persons, owning or operating a railroad or part of a railroad in this state on which freight or passengers, or both, are carried for compensation. The word "railroad," as used herein includes every street, city, suburban or electric or other railroad or railway.

(c) The words "owner or operator," as applied herein to express companies, shall include every express company incorporated by or under the laws of this state, or doing business in this state, whether incorporated or not, and any person or association of persons, owning or operating any express company or express line upon any railroad or otherwise, doing business partly or wholly within this state.

(d) The return shall be signed and sworn to by the owner or operator if a natural person, or, if the owner or operator shall be a corporation, shall be signed and sworn to by its president, vice president, secretary or principal accounting officer.

(e) The return required by this section of every owner or operator shall cover the year ending on December 31, next preceding, and shall be made on forms prescribed by the board of public works, which board is hereby invested with full power and authority and it is hereby made its duty to prescribe the forms as will require from any owner or operator herein mentioned information as in the judgment of the board may be of use to it in determining the true and actual value of the properties of the owners or operators.

Bills Affecting §11-6-1

2001 Regular Session: SB402
2001 Regular Session: SB727
2002 Regular Session: HB4453
2002 Regular Session: SB739
2002 Regular Session: SB743
2003 Regular Session: HB2349
2003 Regular Session: HB2692
2003 Regular Session: HB3157
2004 Regular Session: HB2349
2004 Regular Session: HB2692
2004 Regular Session: HB3157
2004 Regular Session: SB594
2005 Regular Session: HB2120
2005 Regular Session: HB2327
2005 Regular Session: HB2445
2005 Regular Session: HB2478
2005 Regular Session: HB2643
2005 Regular Session: SB188
2006 Regular Session: HB2120
2006 Regular Session: HB2327
2006 Regular Session: HB2445
2006 Regular Session: HB4269
2006 Regular Session: HB4566
2006 Regular Session: HB4781
2006 Regular Session: SB520
2007 Regular Session: HB2293
2007 Regular Session: HB3088
2007 Regular Session: HB3248
2007 Regular Session: SB672
2007 Regular Session: SB673
2008 Regular Session: HB4061
2008 Regular Session: HB4061
2008 Regular Session: HB4088
2008 Regular Session: HB4093
2008 Regular Session: SB239
2008 Regular Session: SB239
2008 Regular Session: SB265
2008 Regular Session: SB585
2008 Regular Session: SB773
2008 Regular Session: SB773
2008 Regular Session: SB782
2009 1X: HB101
2009 1X: SB1003
2009 Regular Session: HB3113
2009 Regular Session: HB3270
2009 Regular Session: SB484
2009 Regular Session: SB678
2010 Regular Session: HB3113
2010 Regular Session: HB4246
2010 Regular Session: HB4449
2010 Regular Session: SB401
2010 Regular Session: SB493
2010 Regular Session: SB602
2011 Regular Session: HB2135
2011 Regular Session: HB2938
2011 Regular Session: HB2949
2011 Regular Session: HB2949
2011 Regular Session: HB3040
2011 Regular Session: SB410
2011 Regular Session: SB449
2011 Regular Session: SB465
2011 Regular Session: SB551
2012 Regular Session: HB3040
2012 Regular Session: HB4547
2012 Regular Session: SB534
2013 Regular Session: HB2182
2013 Regular Session: HB2506
2013 Regular Session: HB3056
2013 Regular Session: HB3068
2013 Regular Session: SB185
2013 Regular Session: SB520
2014 Regular Session: HB2182
2014 Regular Session: HB3056
2014 Regular Session: HB3068
2014 Regular Session: HB4343
2014 Regular Session: HB4549
2014 Regular Session: SB312
2014 Regular Session: SB597
2015 Regular Session: HB2111
2016 Regular Session: HB2111
2016 Regular Session: HB4682
2016 Regular Session: SB251
2017 Regular Session: HB2379
2017 Regular Session: HB3035
2017 Regular Session: HB3035
2017 Regular Session: SB603
2018 Regular Session: HB2379
2018 Regular Session: HB3035
2018 Regular Session: HB3035
2018 Regular Session: HB4153
2018 Regular Session: HB4153
2019 Regular Session: HB2005
2019 Regular Session: HB2376
2019 Regular Session: HB2376
2019 Regular Session: HB2405
2019 Regular Session: HB2405
2019 Regular Session: HB3097
2019 Regular Session: SB3
2020 Regular Session: HB2376
2020 Regular Session: HB2376
2020 Regular Session: HB3097
2020 Regular Session: HB4792
2021 Regular Session: HB2493
2021 Regular Session: HB2644
2021 Regular Session: HB2974
2021 Regular Session: HB2984
2021 Regular Session: HB3065