RAILROADS AND OTHER PUBLIC UTILITIES
CHAPTER 1
RAILROAD CORPORATIONS -- GENERAL PROVISIONS AND POWERS
62-110. Application and construction of preceding sections. The three (3) preceding sections shall not apply to any corporations before such corporations shall have filed an acceptance of the provisions of the state constitution, as provided in section 7, of article 11, of the constitution, nor shall anything in said sections contained ever be so construed as to exempt any railroad property from taxation.