(1) Each year all centrally assessed railroads shall submit by April 15 (except that information required under ARM 42.22.103) a report of operations for the preceding year containing, in addition to that information required by ARM 42.22.105, the following information and items:
(a) copies of all Montana valuation maps;
(b) copies of all Montana track charts;
(c) a statement setting forth by individual counties the total acreage of Montana real property and right-of-way;
(d) a statement of all agreements authorizing the longitudinal use of Montana right-of-way, including for each agreement the names of the parties to the agreement, a summary of its terms, the amounts paid thereunder, the longitudinal use contemplated, and the location and length of right-of-way covered;
(e) total miles traveled by each type of car for each railroad car company operating on track owned or used by the railroad in the state of Montana, and any additional information that may be required by the department for the valuation and allocation of the railroad car companies.
(2) Information which is of a static nature need not be resubmitted on an annual basis as specified in (1) . Each railroad shall have a continuing obligation to provide updated information whenever static information is changed, amended, revised, rescinded, or revoked.
(3) This rule shall be effective for all reporting years ending December 31, 1981, and thereafter.