The book Proceedings of the Annual Convention 89 (1988) was written by author American Railway Engineering Association Here you can read free online of Proceedings of the Annual Convention 89 (1988) book, rate and share your impressions in comments. If you don't know what to write, just answer the question: Why is Proceedings of the Annual Convention 89 (1988) a good or bad book?
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3.5.1.2 These reports generally designate the property as operating or non-operating and indicate its placement within taxing district. In most states, the description of the land is by map and parcel numbers that refer to specific tax maps. These maps are submitted with the report in order to more clearly describe and locate the property with respect to established maps of record within each county of the state. In California a new map is submitted each tax year to supplement or replace the ex...isting map only when a sale of previously reported property occurs, new property is acquired, or change in a taxing district causes a Parcel to be split between two different tax rate areas. 3.5.2 Assessment 3.5.2.1 Operating Property The assessment of operating property for the railroads is on a unitary basis. A unit is defined as all property used for transportation purposes. Each state determines the value of this unit based on the railroad's entire system, then allocates a proportion of that value to that state, that state value is then apportioned to each county within that state.
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