Railroads

Assessment of property for purposes of county and municipal taxation, §48-5-521. Equipment companies doing business in state, §48-5-519. Franchise tax. Special franchises generally, §§48-5-420 to 48-5-425. Property taxes. Public utility ad valorem taxation. Assessment for county and municipal taxation purposes, §48-5-521. Railroad equipment companies, §48-5-519. Rolling stock and other personal property, §48-5-520. Public utility ad valorem taxation. Assessment for county and municipal taxation purposes, §48-5-521. General provisions, §§48-5-510 to 48-5-524. Railroad equipment companies, §48-5-520. Rolling stock and other personal property, §48-5-520. Rolling stock and other personal property, §48-5-520. Sales and use taxes. Exemptions, §48-8-3. School taxes. Railroad equipment companies. Collection of school taxes, §48-5-402. Street, suburban and interurban railroads. Exemption for certain railroad companies. Sales and use tax, §48-8-3. Real estate transfer tax, §§48-6-1 to 48-6-10. 533 INDEX REVENUE AND TAXATION —Cont’d Receipts for taxes, §48-2-33. Failure to give official receipt, §48-2-34. Reciprocity.