Section 42-12005 - Class five propertyFor purposes of taxation, class five is established consisting of:
1. Real and personal property of railroad companies used in the continuous operation of railroads that are valued at full cash value under chapter 14, article 8 of this title.2. Real and personal property used in the operation of private car companies that are valued at full cash value under chapter 14, article 7 of this title.3. Flight property that is valued at full cash value under chapter 14, article 6 of this title.