The word "utilities" includes, but is not limited to, water and sewer companies; power companies, whether hydroelectric, steam, atomic, or other kinds for the transmission of power; electric light companies; electric cooperatives; and telecommunication companies. Utilities engaged in the transportation for hire of persons or property, such as railroads and pipelines, are included under the umbrella of "utilities" for reporting purposes. However, these utilities, engaged in the transportation for hire, are classified separately in regards to the assessment ratio that is utilized.