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of equalized assessment. 10-28-16 Notice to county auditors of railroad mileage and assessments--Distribution. 10-28-17 Repealed. 10-28-18 Determination by county commissioners of railroad valuations in taxing districts--Entry in assessment records--Notice to taxing districts. 10-28-19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railroad map. 10-28-21 Application of tax levies against railroad property--Extension in railroad tax book. 10-28-21.1 Repealed. 10-28-21.2 Tax credit for expenses of a capital nature incurred by public railroad or railway corporation--Application of credit. 10-28-21.3 Expenses of a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.