§ 430. Legislative intent. The continuation and improvement of the appropriate level of rail freight and passenger service and the maintenance and improvement of the railroad infrastructure enhances the economic vitality of local communities and the state. The legislature, upon the recommendation of the railroad taxation and service advisory council, has:

1. provided for temporary alterations in railroad real property taxation designed to encourage the continuation and improvement of railroad service and the maintenance and improvement of rail infrastructure;

2. provided for the establishment of a service enhancement program to assure the continuation and improvement of the appropriate level of rail freight and passenger service and the maintenance and improvement of the railroad infrastructure; and

3. provided for a process to evaluate information to review and assess the efficacy of the temporary property tax alterations designed to foster the goals of the service enhancement program. The legislature recognizes that the railroad taxation and service advisory council may make recommendations concerning the continuation of the service enhancement program based upon its findings.