Railroad equipment companies

Collection of taxes due, §48-5-402. Rate. Annual recommendation by county boards of education to governing authority, §48-5-401. Sales tax for educational purposes, §§48-8-140 to 48-8-144. Superior courts. Contesting taxability of property. Public utility property subject to school tax, §48-5-402. Tax digest. Equalized adjusted school property tax digest, §48-5-274. 568 INDEX SCHOOL TAXES —Cont’d Venue. Contesting taxability of property. Public utility property subject to school tax, §48-5-402. SCRAP METAL PROCESSORS. Occupation tax or regulatory fee levied by local government. Civil action to enforce, §48-13-9.1. Example of business subject to, §48-13-9. SEALS AND SEALED INSTRUMENTS. State revenue commissioner, §48-2-14. SEARCHES AND SEIZURES.