Section 59-2-203 - Record of assessment of railroads and other companies - Review by county assessor(1) Each year the commission shall prepare a record of assessment of railroads and rail car companies. The record shall include:(a) the name of the person to whom the property was assessed;(b) the number of miles in the state;(c) the number of miles in each county;(d) the total assessment of that property; and(e) the amount of the apportionment of the total assessment to each county.(2) At least quarterly, the commission shall prepare a record of assessment of state-assessed commercial vehicles.(3) The record of the assessment and the information upon which the assessments and apportionments are made are available for review upon request by a county assessor.Amended by Chapter 360, 1997 General Session.