As used in this article, the term:
Reasonableness of classifications, based on character of use by consumer, in statutes imposing tax or license fee on public utilities or persons furnishing same, 109
Situs of aircraft, rolling stock, and vessels for purposes of property taxation, 3 A.L.R.4th 837.
(1) “Chief executive officer” means the owner, president, general manager, or agent having control of a public utility’s offices or
property in this state.
(2) “Pertinent business factors” means data that reflect the use of the public utility’s property including, but not limited to, data relating to gross revenue, net income, tons of freight carried, revenue ton miles, passenger miles, car miles, and comparable data.
(3) “Pertinent mileage factors” means factual information as to the linear miles of the public utility’s track, wire, lines, pipes, routes, similar operational routes, and miles traveled by the public utility’s
rolling stock or other property.