42-14203. Determining and reporting valuation
A. On or before August 31 of each year, the department shall find the full cash value of the property of each pipeline that operates in this state.
B. The valuation required by this section is the value determined as of January 1 of the valuation year.
C. On or before November 30 of each year, the department shall transmit the locations, descriptions and valuations to the respective county assessors.