Section 42-14404 - Apportionment of valuationA. On or before November 30 of each year, the department shall: 1. Apportion the valuation among the several counties, cities, towns and special taxing districts through which the company's lines run.2. Transmit a statement of the company's locations, descriptions and valuations to the respective county assessors.B. The counties, municipalities and districts shall tax the company as railroad companies are taxed under article 8 of this chapter.