ARM 42.22.103. DETERMINATION OF OPERATING AND NONOPERATING PROPERTY

(1) To determine if a property is operating property, the department shall consider the use to which the property is put. (2) Right-of-way or station grounds leased to others, except land leased to others for public grain elevator sites, cultivation, pasturage, public roads, parks, pole lines, pipelines, and microwave sites, will be considered nonoperating property and must be reported to the department by March 1 of each year.