35 Miss. Code. R. 6-02-07-103
Current through October 31, 2024
When the property of a railroad company required to be valued and assessed by the Department is located in more than one state, the value shall be allocated to the State of Mississippi based upon the original cost of the company's operating property, track miles, operating revenue, operating miles, and terminal activity.
35 Miss. Code. R. 6-02-07-103