10-37-1      Common carriers subject to tax.
10-37-2      "Pipeline company" defined.
10-37-2.1      Classification for taxation purposes of property used for transporting water by pipelines for carrying energy, minerals or production of synthetic fuels--Property used to deliver water for domestic or municipal use exempt from taxation.
10-37-3      Annual statement required of pipeline companies--Date of filing--Contents.
10-37-4      Statement required annually as to real estate owned or used.
10-37-5      Additional information required by secretary.
10-37-6      Accounting rules prescribed by department.
10-37-7      Information used by department on failure of company to file valid report--Penalty addition to valuation.
10-37-8      Property subject to assessment--Earnings and other evidence considered.
10-37-9      Determination and transmittal to county auditors of property valuations within taxing districts--Taxation as other property.
10-37-9.1      Determining fair market value of pipeline company property.
10-37-10      County commissioners' allocation of assessed valuation to taxing districts--Notice to company.
10-37-11      Map of lines filed with county auditor--Use in allocating valuation to taxing districts.
10-37-12      Assessment of private pipelines--Annual statement by owner.
10-37-13      Determination and transmittal to county auditors of private pipeline assessments within taxing districts--Taxation as other property.
10-37-14      Local assessment of oil company property other than pipelines.
10-37-15      Collection of delinquent taxes--Action in circuit court.
10-37-16      Exemption of gas companies otherwise taxed.