10-37-1 Common carriers subject to tax. 10-37-2 "Pipeline company" defined. 10-37-2.1 Classification for taxation purposes of property used for transporting water by pipelines for carrying energy, minerals or production of synthetic fuels--Property used to deliver water for domestic or municipal use exempt from taxation. 10-37-3 Annual statement required of pipeline companies--Date of filing--Contents. 10-37-4 Statement required annually as to real estate owned or used. 10-37-5 Additional information required by secretary. 10-37-6 Accounting rules prescribed by department. 10-37-7 Information used by department on failure of company to file valid report--Penalty addition to valuation. 10-37-8 Property subject to assessment--Earnings and other evidence considered. 10-37-9 Determination and transmittal to county auditors of property valuations within taxing districts--Taxation as other property. 10-37-9.1 Determining fair market value of pipeline company property. 10-37-10 County commissioners' allocation of assessed valuation to taxing districts--Notice to company. 10-37-11 Map of lines filed with county auditor--Use in allocating valuation to taxing districts. 10-37-12 Assessment of private pipelines--Annual statement by owner. 10-37-13 Determination and transmittal to county auditors of private pipeline assessments within taxing districts--Taxation as other property. 10-37-14 Local assessment of oil company property other than pipelines. 10-37-15 Collection of delinquent taxes--Action in circuit court. 10-37-16 Exemption of gas companies otherwise taxed.