§11-6-11. Valuation of property by board.
Upon the fifteenth day after giving the notices required by
section nine of this article, or as soon thereafter as reasonably
convenient but not later than the first day of October, the board
of public works shall proceed to access and fix the true and actual
value of all property of such owner or operator hereinbefore
required to be returned, in each county through which the railroad,
car line, cars, express, telegraph, telephone, or pipeline of such
owner or operator runs, and in which any property to be assessed is
located. In ascertaining such value the board shall consider the
return, if any, made by the owner or operator, and any return which
may have been previously made by such owner or operator, the work
sheets and tentative assessment recommended by the tax
commissioner, such evidence or information as may be offered by
such owner or operator, such further evidence or information as may
be required by the board of such owner or operator, and any other
pertinent evidence, information and data. Any and all evidence,
information and data, at a regular meeting of the board held for
such purpose at least fifteen days after giving the notice required
by section nine of this article. Before any assessment shall be
made by the board, any and all evidence, information and data
considered by the board shall be available for inspection by any
such owner or operator or his duly authorized representative, and
an opportunity given to be heard thereon when the board of public
works has assessed any property hereby required to be returned, and has determined the valuation thereof, such assessment and valuation
shall be entered of record in the book of minutes of its
proceedings, and shall be certified by the secretary of the board
to the auditor.
Nothing in this chapter contained shall be construed to
require the assessment by the board of public works of any part of
a railroad, telegraph, telephone or pipeline until such part is so
far completed as to be fit for use. But material held by any
railroad, telegraph, telephone or pipeline company shall be
returned to the board of public works for assessment as personal
property. As soon as such assessment is made, the secretary of the
board shall notify the owner or operator affected thereby of the
amount thereof by written notice deposited in the United States
post office, addressed to such owner or operator at the principal
office or place of business of such owner or operator. Such
assessment and valuation shall be final and conclusive, unless the
same be appealed from in the manner following, within fifteen days
after such notice is so deposited.