In arriving at the intention of the Legislature, it is presumed that the words of the statute have been used to convey their ordinary, popular meaning. This court assumes that statutes mean what they say and that legislators have said what they meant. When the language of the statute is clear, certain, and unambiguous, there is no occasion for construction, and the court's only function is to declare the meaning of the statute as clearly expressed in the statute. The power to change the method of distribution is left to the legislature who exercised that power by amending the statute in 1996. Therefore, we affirm the Department's distribution of BNRR's 1995 tax assessment on a pro rata per mile basis.
Standing is established through being a 'real party in interest' and it is statutorily controlled.
The power of the legislature in the control of counties and other political subdivisions is unrestrained by requirements of due process. See Exira Community Sch. It has no rights, no functions, no capacity, except such as are conferred upon it by the legislature. Exira Community Sch. The creature is not greater than its creator, and may not question that power which brought it into existence and set the bounds of its capacities.