Public Utilities
The Director of Property Valuation is required to annually determine the fair market value of public utility property and shall keep a complete record of how such valuations were determined. The Director shall notify the public utility companies annually of their appraised value and hold informal conferences if the public utility companies has objections to the appraised value. The Director is also required to certify to the county clerk of each county the amount of assessed valuation apportioned to each taxing unit.