reglab/housing_qa huggingface dataset:
MT Code § 15-18-301 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 3. Action for Tax Deed (Repealed)|15-18-301. Repealed

  15-18-301. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 1, Ch. 176, L. 1933; re-en. Sec. 2215.1, R.C.M. 1935; R.C.M. 1947, 84-4162.
MT Code § 15-18-302 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 3. Action for Tax Deed (Repealed)|15-18-302. Repealed

  15-18-302. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 2, Ch. 176, L. 1933; re-en. Sec. 2215.2, R.C.M. 1935; amd. Sec. 1, Ch. 100, L. 1937; R.C.M. 1947, 84-4163.
MT Code § 15-18-303 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 3. Action for Tax Deed (Repealed)|15-18-303. Repealed

  15-18-303. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 3, Ch. 176, L. 1933; re-en. Sec. 2215.3, R.C.M. 1935; R.C.M. 1947, 84-4164; amd. Sec. 67, Ch. 575, L. 1981.
MT Code § 15-18-304 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 3. Action for Tax Deed (Repealed)|15-18-304. Repealed

  15-18-304. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 4, Ch. 176, L. 1933; re-en. Sec. 2215.4, R.C.M. 1935; R.C.M. 1947, 84-4165.
MT Code § 15-18-305 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 3. Action for Tax Deed (Repealed)|15-18-305. Repealed

  15-18-305. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 5, Ch. 176, L. 1933; re-en. Sec. 2215.5, R.C.M. 1935; amd. Sec. 17, Ch. 52, L. 1977; amd. Sec. 8, Ch. 126, L. 1977; R.C.M. 1947, 84-4166; amd. Sec. 11, Ch. 581, L. 1979.
MT Code § 15-18-306 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 3. Action for Tax Deed (Repealed)|15-18-306. Repealed

  15-18-306. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 6, Ch. 176, L. 1933; re-en. Sec. 2215.6, R.C.M. 1935; R.C.M. 1947, 84-4167.
MT Code § 15-18-307 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 3. Action for Tax Deed (Repealed)|15-18-307. Repealed

  15-18-307. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 7, Ch. 176, L. 1933; re-en. Sec. 2215.7, R.C.M. 1935; R.C.M. 1947, 84-4168.
MT Code § 15-18-308 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 3. Action for Tax Deed (Repealed)|15-18-308. Repealed

  15-18-308. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 8, Ch. 176, L. 1933; re-en. Sec. 2215.8, R.C.M. 1935; amd. Sec. 9, Ch. 126, L. 1977; R.C.M. 1947, 84-4169.
MT Code § 15-18-309 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 3. Action for Tax Deed (Repealed)|15-18-309. Repealed

  15-18-309. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 9, Ch. 176, L. 1933; re-en. Sec. 2215.9, R.C.M. 1935; amd. Sec. 1, Ch. 63, L. 1937; R.C.M. 1947, 84-4170.
MT Code § 15-18-401 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 4. Quiet Title|15-18-401. Repealed

  15-18-401. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 131, p. 115, L. 1891; re-en. Sec. 3898, Pol. C. 1895; re-en. Sec. 2654, Rev. C. 1907; amd. Sec. 1, Ch. 50, L. 1909; re-en. Sec. 2214, R.C.M. 1921; Cal. Pol. C. Sec. 3787; amd. Sec. 1, Ch. 85, L. 1927; re-en. Sec. 2214, R.C.M. 1935; amd. Sec. 1, Ch. 29, L. 1947; R.C.M. 1947, 84-4158(part).
MT Code § 15-18-402 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 4. Quiet Title|15-18-402. Repealed

  15-18-402. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 131, p. 115, L. 1891; re-en. Sec. 3898, Pol. C. 1895; re-en. Sec. 2654, Rev. C. 1907; amd. Sec. 1, Ch. 50, L. 1909; re-en. Sec. 2214, R.C.M. 1921; Cal. Pol. C. Sec. 3787; amd. Sec. 1, Ch. 85, L. 1927; re-en. Sec. 2214, R.C.M. 1935; amd. Sec. 1, Ch. 29, L. 1947; R.C.M. 1947, 84-4158(part).
MT Code § 15-18-403 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 4. Quiet Title|15-18-403. Repealed

  15-18-403. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 132, p. 115, L. 1891; re-en. Sec. 3899, Pol. C. 1895; re-en. Sec. 2655, Rev. C. 1907; re-en. Sec. 2215, R.C.M. 1921; Cal. Pol. C. Sec. 3788; amd. Sec. 2, Ch. 85, L. 1927; re-en. Sec. 2215, R.C.M. 1935; R.C.M. 1947, 84-4161.
MT Code § 15-18-404 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 4. Quiet Title|15-18-404. Repealed

  15-18-404. Repealed. Sec. 59, Ch. 587, L. 1987.   History: En. Sec. 4, Ch. 65, L. 1933; re-en. Sec. 2208.4, R.C.M. 1935; R.C.M. 1947, 84-4142.
MT Code § 15-18-405 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 4. Quiet Title|15-18-405. through 15-18-410 reserved

  15-18-405 through 15-18-410 reserved.
MT Code § 15-18-411 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 18. Ownership Interests in Land Sold for Taxes|Part 4. Quiet Title|15-18-411. Action to quiet title to tax deed -- notice

  15-18-411. Action to quiet title to tax deed -- notice. (1) (a) In an action brought to set aside or annul any tax deed or to determine the rights of an assignee to real property claimed to have been acquired through tax proceedings or a tax lien assignment, the assignee or the recipient or purchaser of a tax deed pursuant to 15-18-211 or 15-18-220, upon filing an affidavit, may obtain from the court an order directed to the person claiming to:   (i) own the property;   (ii) have any interest in or lien upon the property;   (iii) have a right to redeem the property; or   (iv) have rights hostile to the tax title.   (b) The person described in subsections (1)(a)(i) through (1)(a)(iv) is referred to as the true owner.   (c) Except as provided in subsection (1)(d), the order described in subsection (1)(a) may command the true owner to:   (i) deposit with the court for the use of the assignee:   (A) the amount of all taxes, interest, penalties, and costs that would have accrued if the property had been regularly and legally assessed and taxed as the property of the true owner and was about to be redeemed by the true owner; and   (B) the amount of all sums reasonably paid by the assignee following the order and after 3 years from the date of the attachment of the tax lien to preserve the property or to make improvements on the property while in the assignee's possession, as the total amount of the taxes, interest, penalties, costs, and improvements is alleged by the plaintiff and as must appear in the order; or   (ii) show cause on a date to be fixed in the order, not exceeding 30 days from the date of the order, why the payment should not be made.   (d) The deposit provided for in subsection (1)(c) may not be required of a person found by the court to be indigent following an examination into the matter by the court upon the request of a true owner claiming to be indigent.   (2) The affidavit must list the name and address of the true owner and whether the owner is in the state of Montana, if known to the plaintiff, or state that the address of the true owner is not known to the plaintiff.   (3) (a) The order must be filed with the county clerk and a copy served personally upon each person shown in the affidavit claiming to be a true owner and whose name and address are reasonably ascertainable.   (b) Jurisdiction is acquired over all other persons by giving a copy of the order to the county treasurer.   History: En. Sec. 24, Ch. 587, L. 1987; amd. Sec. 1, Ch. 104, L. 1991; amd. Sec. 1, Ch. 375, L. 2005; amd. Sec. 30, Ch. 2, L. 2009; amd. Sec. 29, Ch. 67, L. 2017; amd. Sec. 13, Ch. 317, L. 2019.
MT Code § 15-23-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 1. General Provisions|15-23-101. Properties centrally assessed

  15-23-101. Properties centrally assessed. The department shall centrally assess each year:   (1) the railroad transportation property of railroads and railroad car companies operating in more than one county in the state or more than one state;   (2) property owned by a corporation or other person operating a single and continuous property operated in more than one county or more than one state including but not limited to:   (a) telegraph, telephone, microwave, and electric power or transmission lines;   (b) rate-regulated natural gas transmission or oil transmission pipelines regulated by the public service commission or the federal energy regulatory commission;   (c) common carrier pipelines as defined in 69-13-101 or a pipeline carrier as defined in 49 U.S.C. 15102(2);   (d) natural gas distribution utilities;   (e) the gas gathering facilities specified in 15-6-138(5);   (f) the dedicated communications infrastructure specified in 15-6-162(5);   (g) canals, ditches, flumes, or like properties; and   (h) if congress passes legislation that allows the state to tax property owned by an agency created by congress to transmit or distribute electrical energy, property constructed, owned, or operated by a public agency created by congress to transmit or distribute electrical energy produced at privately owned generating facilities, not including rural electric cooperatives;   (3) all property of scheduled airlines;   (4) the net proceeds of mines, except bentonite mines;   (5) the gross proceeds of coal mines; and   (6) property described in subsections (1) and (2) that is subject to the provisions of Title 15, chapter 24, part 12.   History: En. 84-7801 by Sec. 1, Ch. 98, L. 1977; R.C.M. 1947, 84-7801; amd. Sec. 4, Ch. 686, L. 1979; amd. Sec. 3, Ch. 478, L. 1981; amd. Sec. 4, Ch. 683, L. 1983; amd. Sec. 2, Ch. 10, Sp. L. July 1992; amd. Sec. 61, Ch. 42, L. 1997; amd. Sec. 2, Ch. 531, L. 1999; amd. Sec. 8, Ch. 583, L. 1999; amd. Sec. 18, Ch. 7, L. 2001; amd. Sec. 14, Ch. 559, L. 2005; amd. Sec. 3, Ch. 487, L. 2009; amd. Sec. 6, Ch. 411, L. 2011; amd. Sec. 4, Ch. 396, L. 2013; amd. Sec. 3, Ch. 438, L. 2017.
MT Code § 15-23-102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 1. General Provisions|15-23-102. Independent appraisal option

  15-23-102. Independent appraisal option. (1) The department of revenue may have property subject to the provisions of this chapter assessed by a qualified independent appraiser when both the department and the owner of the property subject to the assessment agree in writing:  (a) on a particular independent appraiser to do an appraisal;   (b) to share the costs of the independent appraisal; and   (c) to accept the results of the appraisal.   (2) Appeals from the decision of the department are subject to mediation under 15-1-212 and may be taken to the Montana tax appeal board.   History: En. 84-7802 by Sec. 2, Ch. 98, L. 1977; R.C.M. 1947, 84-7802; (1)En. Sec. 1, Ch. 253, L. 1983; amd. Sec. 15, Ch. 526, L. 1983; amd. Sec. 3, Ch. 36, L. 1999; amd. Sec. 6, Ch. 419, L. 2013; amd. Sec. 38, Ch. 142, L. 2021.
MT Code § 15-23-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 1. General Provisions|15-23-103. Due date of reports and returns -- extensions

  15-23-103. Due date of reports and returns -- extensions. (1) Except as provided in subsection (2), each report or return described in 15-23-301, 15-23-402, 15-23-502, 15-23-701, or 15-23-517 must be delivered to the department on or before March 31 each year.   (2) Each report or return for a natural gas or oil pipeline described in 15-23-301 must be delivered to the department on or before April 15 each year.   (3) Each report described in 15-23-204, 15-23-212, 15-23-515, 15-23-516, or 15-23-518 must be delivered to the department before April 15 each year.   (4) The department may for good cause extend the time for filing a return or report for not more than 30 days.   History: En. 84-7803 by Sec. 3, Ch. 98, L. 1977; amd. Sec. 2, Ch. 494, L. 1977; R.C.M. 1947, 84-7803; amd. Sec. 1, Ch. 606, L. 1983; amd. Sec. 5, Ch. 531, L. 1989; amd. Sec. 5, Ch. 695, L. 1991; amd. Sec. 3, Ch. 10, Sp. L. July 1992; amd. Sec. 5, Ch. 506, L. 1993; amd. Sec. 5, Ch. 397, L. 1995; amd. Sec. 30, Ch. 451, L. 1995.
MT Code § 15-23-104 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 1. General Provisions|15-23-104. Failure to file -- estimate by department -- penalty

  15-23-104. Failure to file -- estimate by department -- penalty. (1) If any person fails to file a report or return within the time established in 15-23-103 or by a later date approved by the department, the department shall estimate the value of the property that should have been reported on the basis of the best available information. In estimating the value of the net proceeds of mines, the department shall proceed under 15-23-506, and in estimating the value of the gross proceeds of coal mines, the department shall proceed under 15-35-107. In estimating the value of all other property subject to assessment under parts 2 through 4 of this chapter, the department shall proceed under 15-1-303. In estimating value under this section, the department may subpoena a person or the person's agent as specified in 15-1-302. An assessment pursuant to parts 5, 7, and 8 of this chapter based on estimated value or imputed value is subject to review under 15-1-211 and mediation under 15-1-212. For each month or part of a month that a report is delinquent, the department shall impose and collect a $25 penalty, with the total not to exceed $200, and shall deposit the penalty to the credit of the general fund. The department shall assess a penalty of 1% of the tax due for each month or part of a month that the report is delinquent. The department shall notify the county treasurer of each affected county of the amount of the penalty, and the treasurer shall collect the penalty in the same manner as the taxes to which the penalty applies.   (2) For a delinquency in reporting under 15-23-212, the department shall assess a penalty of 1% of the tax due for each month or part of a month that the report is delinquent.   History: En. 84-7804 by Sec. 4, Ch. 98, L. 1977; R.C.M. 1947, 84-7804; amd. Sec. 2, Ch. 606, L. 1983; amd. Sec. 3, Ch. 357, L. 1985; amd. Sec. 6, Ch. 811, L. 1991; amd. Sec. 4, Ch. 10, Sp. L. July 1992; amd. Sec. 94, Ch. 27, Sp. L. November 1993; amd. Sec. 31, Ch. 451, L. 1995; amd. Sec. 7, Ch. 419, L. 2013.
MT Code § 15-23-105 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 1. General Provisions|15-23-105. Apportionment among counties

  15-23-105. Apportionment among counties. The department shall apportion the value of property assessed under 15-23-101, 15-23-205, or 15-23-403, other than railroad car company property, among the counties in which such property is located. Apportionment shall be on a mileage basis or on the basis of the original installed cost of the centrally assessed property located in the respective counties. If the property is of such a character that its value cannot reasonably be apportioned on the basis of mileage or on the basis of the original installed cost of the centrally assessed property located in the respective counties, the department may adopt such other method or basis of apportionment as may be just or proper.   History: En. 84-7805 by Sec. 5, Ch. 98, L. 1977; R.C.M. 1947, 84-7805; amd. Sec. 5, Ch. 686, L. 1979; amd. Sec. 5, Ch. 10, Sp. L. July 1992.
MT Code § 15-23-106 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 1. General Provisions|15-23-106. Report to the counties

  15-23-106. Report to the counties. (1) On or before July 1, the department shall prepare for each county a statement listing:   (a) the assessed value of railroad property, as determined under 15-23-205, apportioned to the county, including the length or other description of the property;   (b) the assessed value of utility property, as determined under 15-23-303, apportioned to the county, including the length or other description of the property;   (c) the assessed value of property of airline companies, as determined under 15-23-403, apportioned to the county; 90% of the value of the property of airline companies apportioned to any county by reason of a state airport being located in the county must be stated separately from the remaining assessed value of the property of airline companies apportioned to the county;   (d) the assessed value of the net proceeds and royalties from mines in the county, as determined under 15-23-503, 15-23-505, and 15-23-515 through 15-23-518; and   (e) the assessed value of the gross proceeds from coal mines, as described in 15-23-701.   (2) The department shall enter the reported assessed values in the property tax record for the county.   History: En. 84-7806 by Sec. 6, Ch. 98, L. 1977; R.C.M. 1947, 84-7806; amd. Sec. 1, Ch. 238, L. 1981; amd. Sec. 6, Ch. 20, L. 1985; amd. Sec. 6, Ch. 531, L. 1989; amd. Sec. 6, Ch. 695, L. 1991; amd. Sec. 6, Ch. 506, L. 1993; amd. Sec. 95, Ch. 27, Sp. L. November 1993; amd. Sec. 6, Ch. 397, L. 1995; amd. Sec. 32, Ch. 451, L. 1995.
MT Code § 15-23-107 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 1. General Provisions|15-23-107. Amended assessment

  15-23-107. Amended assessment. Whenever the valuation of centrally assessed property is revised under 15-8-601 or 15-23-102, the department shall, within 15 days following the final decision or order, enter the revision in the property tax record for each applicable county.   History: En. 84-7807 by Sec. 7, Ch. 98, L. 1977; R.C.M. 1947, 84-7807; amd. Sec. 96, Ch. 27, Sp. L. November 1993; amd. Sec. 4, Ch. 36, L. 1999.
MT Code § 15-23-108 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 1. General Provisions|15-23-108. Rulemaking authority

  15-23-108. Rulemaking authority. The department of revenue may adopt rules necessary for the taxation of property under this chapter.   History: En. 84-708.1 by Sec. 53, Ch. 405, L. 1973; amd. Sec. 1, Ch. 134, L. 1975; amd. Sec. 1, Ch. 381, L. 1975; amd. Sec. 1, Ch. 465, L. 1975; amd. Sec. 9, Ch. 98, L. 1977; amd. Sec. 53, Ch. 566, L. 1977; R.C.M. 1947, 84-708.1(2).
MT Code § 15-23-109 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 1. General Provisions|15-23-109. and 15-23-110 reserved

  15-23-109 and 15-23-110 reserved.
MT Code § 15-23-111 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 1. General Provisions|15-23-111. Centrally administered tax-exempt property

  15-23-111. Centrally administered tax-exempt property. The possession or beneficial use of tax-exempt property that exists in more than one county or more than one state must be administered under the provisions of this chapter.   History: En. Sec. 2, Ch. 683, L. 1983.
MT Code § 15-23-112 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 1. General Provisions|15-23-112. through 15-23-114 reserved

  15-23-112 through 15-23-114 reserved.
MT Code § 15-23-115 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 1. General Provisions|15-23-115. Interest

  15-23-115. Interest. If the department determines that a taxpayer has incorrectly reported a value under 15-23-502, 15-23-515, 15-23-516, 15-23-517, 15-23-518, 15-23-701, or 15-23-802 and if an additional tax is due, there must be added to the tax until paid in full interest at the rate of 1% a month or fraction of a month from the date the original tax was due and payable. A taxpayer subject to imposition of interest pursuant to this section is not subject to the penalty and interest provisions contained in 15-16-102.   History: En. Sec. 1, Ch. 112, L. 1983; amd. Sec. 7, Ch. 531, L. 1989; amd. Sec. 7, Ch. 695, L. 1991; amd. Sec. 7, Ch. 506, L. 1993; amd. Sec. 97, Ch. 27, Sp. L. November 1993; amd. Sec. 7, Ch. 397, L. 1995; amd. Sec. 33, Ch. 451, L. 1995.
MT Code § 15-23-116 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 1. General Provisions|15-23-116. Statute of limitations

  15-23-116. Statute of limitations. (1) Except as otherwise provided in this section, no deficiency may be assessed or collected with respect to the year for which a return is filed unless the notice of additional tax proposed to be assessed is mailed within 5 years from the date the return was filed. For the purposes of this section, a return filed before the last day prescribed for filing is considered as filed on the last day. If the taxpayer, before the expiration of the period prescribed for assessment of the tax, consents in writing to an assessment after that time, the tax may be assessed at any time prior to the expiration of the period agreed upon.   (2) Except as provided in subsection (3), a refund or credit may not be allowed or paid unless the taxpayer has paid the tax under protest as provided by 15-1-402.   (3) If the department determines that the taxpayer has made an overpayment, the department shall refund or credit the overpayment if the overpayment was discovered within 5 years from the last day prescribed for filing the return.   (4) If a return is required to be filed and the taxpayer fails to file the return, the tax may be assessed or an action to collect the tax may be brought at any time. If a return is required to be filed and the taxpayer files a fraudulent return, the 5-year period provided for in subsection (1) does not begin until discovery of the fraud by the department.   History: En. Sec. 1, Ch. 194, L. 1983; amd. Sec. 2, Ch. 536, L. 2005.
MT Code § 15-23-201 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 2. Railroads|15-23-201. Renumbered 15-23-204

  15-23-201. Renumbered 15-23-204. Sec. 5(2)(a), Ch. 531, L. 1999.
MT Code § 15-23-202 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 2. Railroads|15-23-202. Renumbered 15-23-205

  15-23-202. Renumbered 15-23-205. Sec. 5(2)(b), Ch. 531, L. 1999.