Minn. Stat. § 273.43 — PERSONAL PROPERTY OF CERTAIN COMPANIES, WHERE LISTED

273.43 PERSONAL PROPERTY OF CERTAIN COMPANIES, WHERE LISTED. The personal property of street railroad, street railway, plank road, gravel road, turnpike, or bridge companies shall be listed in the county, town, city, or district where such property is situated, and where such personal property is situated in different counties, towns, cities, or districts, such part of such personal property situated in such county, town, city, or district, shall be listed and assessed by the commissioner of revenue in the taxing district where the same is situated, without regard to where the principal or any other place of business of such company is located.