§ 68-2837. Corporations - Assessment.

All corporations organized, existing or doing business in this state, other than railroads, air carriers and public service corporations assessed by the State Board of Equalization, and other than national banks, state banks, trust companies, and building and loan associations, shall be assessed upon the value of their real property and personal property as listed separately by such corporation and less the value of any property which may be relieved of ad valorem taxation by the payment of an in lieu tax.

Added by Laws 1988, c. 162, § 37, eff. Jan. 1, 1992.  Amended by Laws 1995, c. 57, § 3, eff. July 1, 1995.