59-2-203. Record of assessment of railroads and other companies -- Review by county assessor.
(1) Each year the commission shall prepare a record of assessment of railroads and rail car companies. The record shall include: the name of the person to whom the property was assessed; the number of miles in the state; the number of miles in each county; the total assessment of that property; and the amount of the apportionment of the total assessment to each county.
(2) At least quarterly, the commission shall prepare a record of assessment of state-assessed commercial vehicles.
(3) The record of the assessment and the information upon which the assessments and apportionments are made are available for review upon request by a county assessor.