Each power company shall report further as follows: 1. Number of miles [kilometers] of pole line in each taxing district in each county in the state, separated and classified as to location and character, as the tax commissioner may require; and 2. Cost of construction of such lines fully equipped, together with the present value per mile [1.61 kilometers] of such lines in each taxing district in each county.
Additional information from power companies
N.D.C.C. § 57-06-07 — under Assessment and Taxation of Public Utilities.
N.D.C.C. § 57-06-07