10-28-1      Secretary to assess operating property.
10-28-2      Assets included in operating property.
10-28-3      Annual statement required of railroad company--Date of filing--Contents.
10-28-4      Annual statement of railroad property occupied by warehousemen and others.
10-28-5      Addition to assessment value on failure of railroad to make statements.
10-28-6      Annual list of warehousemen and other occupants of railroad property--Contents.
10-28-7      Time of annual assessment of operating property--Separation of main lines, branches and sidetracks.
10-28-8      Capital stock and other property included--Nonoperating property excepted.
10-28-9      Allocation of valuation for railroad operating partly without state.
10-28-10      Local assessment of nonoperating property permitted.
10-28-11      Nonoperating property defined--Rules.
10-28-12      Unit valuation of railroad operating property.
10-28-13      Cost approach, market approach and income approach considered in determination of value of railroad company property.
10-28-14      Department of Transportation to assist in valuation.
10-28-15      Notice to railroad of assessment--Hearing--Notice of equalized assessment.
10-28-16      Notice to county auditors of railroad mileage and assessments--Distribution.
10-28-17      Repealed.
10-28-18      Determination by county commissioners of railroad valuations in taxing districts--Entry in assessment records--Notice to taxing districts.
10-28-19      Railroad map filed with county auditor--Exemption of operating property from local assessment.
10-28-20      Notice to county auditor of deeds to railroads--Entry on railroad map.
10-28-21      Application of tax levies against railroad property--Extension in railroad tax book.
10-28-21.1      Repealed.
10-28-21.2      Tax credit for expenses of a capital nature incurred by public railroad or railway corporation--Application of credit.
10-28-21.3      Expenses of a capital nature defined.
10-28-21.4      Capital improvement plan required to claim tax credit.
10-28-21.5      Notification of completion of capital project--Inspection and audit--Eligibility for credit--Administrative hearing.
10-28-21.6      Promulgation of rules on capital expense tax credits.
10-28-22      Duplicate railroad tax book delivered to county treasurer--Collection and distribution of railroad taxes.
10-28-23      Collection of delinquent railroad taxes.
10-28-24      Exemption of railroad companies operating over state-owned rail lines.
10-28-25      Promulgation of rules concerning leased property.