Marvin Mandel, Governor                        1153

from the value allocated to the operating property, including land,
located in this State, the assessed value of the operating land located
in this State, and included in the operating unit.

(c) When under Section [9] 9A of this Article or under
any special act or acts, some of, but not all, the operating property
located in this State of an operating unit is exempt from some or
all ordinary taxes, the Department shall separately value the part or
parts thereof which are entitled to different exemptions from ordi-
nary taxes, and the part thereof, if any, which is not exempt from
any ordinary taxes, by apportioning to each such part of the operat-
ing unit such part of the value of the operating property located in
this State of such operating unit as the Department finds is
reasonably attributable to such part of the operating unit. Such
apportionments shall be made in accordance with the rules governing
apportionments to counties and cities required by paragraph (d) as
far as such rules are practicably applicable.

(e) In apportioning values of operating property of railroads to
counties and cities as required by paragraph (d), the Department
shall proceed as follows: (1) Operating land at its assessed value
shall be directly apportioned to the county and/or city in which it is
located. (2) The following improvements on land shall be valued
separately by the Department and directly apportioned to the county
and/or city in which they are respectively located: (A)
Station and office buildings, shops, engine houses, carhouses, grain
elevators, wharves, piers, slips, storage warehouses and other houses,
except roadway buildings, and (B) power transmission systems for
electric railway operation. (3) The Department shall deduct the as-
sessed value of the operating land and the value of improvements on
land directly apportioned as aforesaid, from the value to be appor-
tioned and shall apportion the remaining part of such value to the
counties and/or cities in which the railroad or part thereof to be
apportioned is located, according to the proportion which the all
track mileage (not including trackage rights) of such railroad, or
part thereof, in each such county or city bears to the total all track
mileage (not including trackage rights) of such railroad, or part
thereof, the value of which is being apportioned. In computing the
assessment for purposes of county or city taxation of the operating
property, except land, of a railroad located in any county or city, the
Department shall deduct from so much of the aggregate value of the
operating property of such railroad as is apportioned to such county
or city under (2) and (3) above, such part or parts thereof as are
exempt from county or city taxation under Section [9] 9A of this
Article or any special act or acts and separately valued under
paragraph (c).

(g) In apportioning values of operating property, other than
values of operating property apportioned under paragraphs (e) and
(f), to counties and cities as required by paragraph (d), the Depart-
ment shall proceed as follows: (1) Operating land at its assessed
value shall be directly apportioned to the county and/or city in which
it is located. (2) The Department shall value separately and directly
apportion to the county and/or city in which they are respectively
located only such other items of operating property permanently
located as to which a direct apportionment is essential in order to
arrive at a just and fair apportionment. (3) The remainder of the
operating property permanently located shall be apportioned in ac-
cordance with such method or methods as will justly and fairly ap-