(1) "Average levy" means the average statewide rate of taxation on commercial and industrial property.
(2) "Person" includes an individual, firm, association, company, partnership, corporation, joint-stock company, agency, syndicate, or cooperative.
(3) "Private railroad cars" means all railroad cars that:
(a) are not owned by a railroad company operating in this state;
(b) are used for transporting persons or freight; and
(c) are not otherwise assessed for property taxation in this state.
(4) "Railroad car company" means any person, other than a railroad company, engaged in operating, leasing, or furnishing private railroad cars, whether or not owned by that person, for the transportation of persons or freight over railroad lines located wholly or partially within this state.