7-14-2828. Report required. An owner or keeper of a ferry shall report annually to the board of county commissioners from which a license is obtained, under oath, the following facts:

(1) the actual cost of the construction or erection and equipment of the ferry;

(2) the repairs made during the preceding year and the actual cost of the repairs;

(3) the expense of labor and of hiring agents and other costs necessarily incurred with regard to the conduct of the business;

(4) the amount of tolls collected; and

(5) the estimated actual cash value of the ferry, exclusive of the franchise.