CHAPTER 11. TAXATION.

§11-6-2. Same -- Railroads.

In the case of a railroad, such return shall show for every such owner or operator: (a) The whole number of miles of railroad owned, leased or operated within this state; (b) if such railroad be partly within and partly without this state, the whole number of miles within this state, and the whole number of miles without the same, including its branches in and out of the state, (c) the railroad track in each county in this state through which it runs; giving the whole number of miles of road in the county, including the track and its branches and side and second tracks, switches and turnouts therein, and the true and actual value per mile of such railroad in each county, stating the valuation of main track, second main track, branches, sidings, switches and turnouts separately; (d) all rolling stock owned, leased or operated, showing in separate classes: (1) The rolling stock owned; (2) the rolling stock leased or held under any conditional sale or other contract, giving such owner or operator the possession or control thereof; (3) the rolling stock used upon the line of such owner or operator, but owned by other railroad companies not owning or operating a railroad wholly or in part within this state; and (4) the rolling stock used upon such line, but owned, held or operated by corporations or companies not railroad companies, or by individuals and for each of such classes giving a detailed statement of the number and ownership of engines, car lines and cars, including passenger, mail, express, baggage, freight, sleeping, dining, parlor, refrigerator, stock and other cars of every description, and the names and addresses of the owners, and the true and actual value of all such cars used wholly or in part in this state, distinguishing between those used wholly in this state and those used partly within and partly without the state; the whole number of engines, including their appendages, used wholly or in part within this state, distinguishing between those used wholly within this state and those used partly within and partly without the same, and the true and actual value of those used wholly within the state and those used partly within and partly without the state; and the proportional value of cars and engines used partly within and partly without the state, according to the time used and the number of miles run by such cars and engines in and out of the state; and the proportional value thereof in each county in this state within which such railroad runs; (e) the depots, station houses, section houses, freight houses, machine and repair shops and machinery therein, and all other buildings, structures and appendages connected thereto or used therewith, including tool houses, and the tools usually kept therein, together with all other real estate, other than railroad track, owned or used in connection with the railroad, and not otherwise taxed, including telegraph and telephone lines, owned or used, and the true and actual value of all buildings and structures, and all such machinery and appendages, and each parcel of such real estate, including such telegraph or telephone lines, and the true and actual value thereof in each county in this state in which it is located; (f) personal property, of every kind whatsoever, including money, credits and investments wholly held or used in this state, showing the amount and value thereof in each county; (g) an itemized list of all other real property, with the location thereof, which list shall show as to each parcel whether it is assessed for taxation, and if so, by what officer or authority; (h) the capital actually employed; the total amount of bonded indebtedness, and of indebtedness not bonded; gross earnings for the year, including earnings from telegraph lines, which shall be stated separately, on the whole length of road, including the branches thereof, in and out of the state, and also such earnings within the state on way freight and passengers, and the proportion of such earning in this state on through freight and passengers carried over lines in and out of the state, to be ascertained by the number of miles the same was carried within and the number of miles without the state; and, if such owner or operator be a corporation, its actual capital stock, and the number, character, amount and market value of the shares thereof, and the amount of capital stock actually paid in; (i) gross expenditures for the year, giving a detailed statement thereof under each class or head of expenditures.

Bills Affecting §11-6-2

2001 Regular Session: HB2741
2001 Regular Session: HB3113
2001 Regular Session: HB3113
2001 Regular Session: HB3180
2001 Regular Session: HB3232
2001 Regular Session: SB514
2001 Regular Session: SB699
2002 Regular Session: HB2741
2002 Regular Session: HB3113
2002 Regular Session: HB3113
2002 Regular Session: HB3232
2002 Regular Session: SB90
2003 Regular Session: HB2232
2003 Regular Session: HB2232
2003 Regular Session: HB2477
2003 Regular Session: HB2816
2003 Regular Session: HB3157
2003 Regular Session: SB506
2003 Regular Session: SB506
2004 Regular Session: HB2232
2004 Regular Session: HB2232
2004 Regular Session: HB3157
2004 Regular Session: SB594
2005 Regular Session: HB2120
2005 Regular Session: HB2445
2005 Regular Session: HB3256
2005 Regular Session: SB188
2005 Regular Session: SB641
2006 Regular Session: HB2120
2006 Regular Session: HB2445
2006 Regular Session: HB4566
2006 Regular Session: SB520
2007 Regular Session: HB3248
2007 Regular Session: SB672
2008 Regular Session: HB4061
2008 Regular Session: HB4088
2008 Regular Session: HB4093
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: HB2950
2011 Regular Session: HB3040
2011 Regular Session: HB3099
2011 Regular Session: HB3268
2011 Regular Session: SB344
2011 Regular Session: SB410
2011 Regular Session: SB449
2011 Regular Session: SB465
2011 Regular Session: SB465
2011 Regular Session: SB551
2012 Regular Session: HB3040
2012 Regular Session: HB3268
2012 Regular Session: HB4086
2012 Regular Session: HB4537
2012 Regular Session: HB4547
2012 Regular Session: SB206
2012 Regular Session: SB534
2012 Regular Session: SB625
2013 Regular Session: HB2182
2013 Regular Session: HB2506
2013 Regular Session: HB2817
2013 Regular Session: HB3040
2013 Regular Session: HB3056
2013 Regular Session: HB3068
2013 Regular Session: SB185
2013 Regular Session: SB366
2013 Regular Session: SB520
2014 Regular Session: HB2182
2014 Regular Session: HB2817
2014 Regular Session: HB3040
2014 Regular Session: HB3056
2014 Regular Session: HB3068
2014 Regular Session: HB4343
2014 Regular Session: SB312
2014 Regular Session: SB615
2015 Regular Session: HB2110
2015 Regular Session: HB2111
2015 Regular Session: HB2385
2015 Regular Session: SB269
2015 Regular Session: SB273
2016 Regular Session: HB2110
2016 Regular Session: HB2111
2016 Regular Session: HB4682
2016 Regular Session: SB92
2017 Regular Session: HB2379
2017 Regular Session: HB2513
2017 Regular Session: HB2774
2017 Regular Session: HB3035
2017 Regular Session: HB3035
2017 Regular Session: SB504
2017 Regular Session: SB603
2018 Regular Session: HB2379
2018 Regular Session: HB3035
2018 Regular Session: HB3035
2018 Regular Session: HB4153
2018 Regular Session: HB4153
2018 Regular Session: HB4442
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: HB3100
2019 Regular Session: SB3
2019 Regular Session: SB529
2020 Regular Session: HB2376
2020 Regular Session: HB2376
2020 Regular Session: HB3097
2020 Regular Session: HB4388
2020 Regular Session: HB4388
2020 Regular Session: HB4966
2020 Regular Session: SB816
2021 Regular Session: HB2499
2021 Regular Session: HB2644
2021 Regular Session: HB2974
2021 Regular Session: HB2984
2021 Regular Session: HB3010
2021 Regular Session: HB3065