§ 430. Legislative intent. The continuation and improvement of the
appropriate level of rail freight and passenger service and the
maintenance and improvement of the railroad infrastructure enhances the
economic vitality of local communities and the state. The legislature,
upon the recommendation of the railroad taxation and service advisory
council, has:

1. provided for temporary alterations in railroad real property
taxation designed to encourage the continuation and improvement of
railroad service and the maintenance and improvement of rail
infrastructure;

2. provided for the establishment of a service enhancement program to
assure the continuation and improvement of the appropriate level of rail
freight and passenger service and the maintenance and improvement of the
railroad infrastructure; and

3. provided for a process to evaluate information to review and assess
the efficacy of the temporary property tax alterations designed to
foster the goals of the service enhancement program. The legislature
recognizes that the railroad taxation and service advisory council may
make recommendations concerning the continuation of the service
enhancement program based upon its findings.