All real and personal property, not used in the utility operation of the company as such, of any carrier pipeline, railroad, street, interurban or suburban railroad, express, sleeping car or intercounty bus line company and of any telegraph, telephone, electric power, gas, water, water transportation, or toll road or ferry company shall be listed and assessed by the county assessor of the county where the property is located at the same time and in the same manner as property belonging to individuals is by law required to be listed and assessed.
Structure Arkansas Code
Subtitle 3 - Administration of Local Taxes
Chapter 26 - Assessment of Taxes
Subchapter 16 - Utilities and Carriers Generally
§ 26-26-1603. Information to be furnished
§ 26-26-1608. Assessment when no report or erroneous report filed
§ 26-26-1609. Hearing prior to assessment
§ 26-26-1611. Assignment or apportionment of assessed value