Record of assessment of railroads and other companies -- Review by county assessor.

(1) Each year the commission shall prepare a record of assessment of railroads and rail car companies. The record shall include: (a) the name of the person to whom the property was assessed; (b) the number of miles in the state; (c) the number of miles in each county; (d) the total assessment of that property; and (e) the amount of the apportionment of the total assessment to each county. (2) At least quarterly, the commission shall prepare a record of assessment of state-assessed commercial vehicles. (3) The record of the assessment and the information upon which the assessments and apportionments are made are available for review upon request by a county assessor.