15-23-106 . Report to the counties. (1) On or before July 1, the department shall prepare for each county a statement listing: (a) the assessed value of railroad property, as determined under 15-23-205 , apportioned to the county, including the length or other description of the property; (b) the assessed value of utility property, as determined under 15-23-303 , apportioned to the county, including the length or other description of the property; (c) the assessed value of property of airline companies, as determined under 15-23-403 , apportioned to the county; 90% of the value of the property of airline companies apportioned to any county by reason of a state airport being located in the county must be stated separately from the remaining assessed value of the property of airline companies apportioned to the county; (d) the assessed value of the net proceeds and royalties from mines in the county, as determined under 15-23-503 , 15-23-505 , and 15-23-515 through 15-23-518 ; and (e) the assessed value of the gross proceeds from coal mines, as described in 15-23-701 . (2) The department shall enter the reported assessed values in the property tax record for the county.
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