Each gas and pipeline company shall report further as follows: 1. The number of miles [kilometers] of pipeline in each taxing district in each county in the state, separated and classified as to location, size, and character as may be required by the tax commissioner; and 2. The 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 gas companies
N.D.C.C. § 57-06-08 — under Assessment and Taxation of Public Utilities.
N.D.C.C. § 57-06-08