Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-05-01 Railroad property to be assessed by state board of equalization
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The state board of equalization, at its annual meeting in July in each year, shall assess, at its actual value on the first day of January of that year, the operating property, including franchises, of each railroad operated in this state, including any electric or other street o…
N.D.C.C. § 57-05-01.1 Tentative assessment - Notice of hearing
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1. The tax commissioner, on or before June fifteenth of each year, shall ascertain and determine the value of, and a tentative assessment of, all operative property of any company required to be assessed under the provisions of this chapter. The determination of value must be mad…
N.D.C.C. § 57-05-02 Right of way not used for railroad purposes to be surveyed
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Where any railroad allows any portion of its roadway to be used for any purpose other than the operation of a railroad thereon, and the part so used is located on lands which can be described only by metes and bounds, the county auditor of the county in which such lands are locat…
N.D.C.C. § 57-05-03 Valuation apportioned according to mileage
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The board of equalization shall divide the valuation of each continuous line found and determined by it by the number of miles [kilometers] of such line in the state, and the result is the valuation per mile [1.61 kilometers] for which said line must be assessed. The value of eac…
N.D.C.C. § 57-05-04 Certification of mileage and valuation
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The state tax commissioner, at the time of certifying the equalized value of each organized county to the county auditor, shall certify the number of miles [kilometers] of each main line of railroad, and of the branch lines and sidetracks of railroad within the county, and the va…
N.D.C.C. § 57-05-05 Maps of railroad right of way - Filing - Penalty
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Each railroad corporation doing business in this state shall file a map, within six months after location of its right of way, with the county auditor of each county in which such railroad or any part thereof may be located, showing: 1. The exact location of all rights of way and…
N.D.C.C. § 57-05-06 County auditor to send maps to railroad corporation
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The county auditor of each county in the state shall provide to each railroad corporation doing business in that county, on or before the first day of February of each year, an accurate map of the county showing the boundaries of each assessment district.
N.D.C.C. § 57-05-07 Railroad shall file information with county auditor
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Every railroad corporation, on or before the fifteenth day of January in each year, shall file in the office of the county auditor of each county in the state in which the company's lines are located: 1. The name of the corporation. 2. The principal place of doing business. 3. Th…
N.D.C.C. § 57-05-08 Report by railroad corporation to tax commissioner
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Each railroad corporation required to be assessed under the provisions of this chapter annually shall, on or before May first of each year, under oath of the presiding or other chief executive officer, make and file in the manner prescribed by the tax commissioner, a report conta…
N.D.C.C. § 57-05-10 Enforcement of railroad corporation's liability
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In case any railroad company fails to make the reports provided for in this chapter, the county auditor or state tax commissioner, as the case may be, shall procure such information and shall report the expense in detail of procuring it to the state's attorney of the county or th…
N.D.C.C. § 57-05-11 Information deemed confidential
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It is unlawful for the commissioner, or any person having an administrative duty under this chapter, to divulge or to make known in any manner the business affairs, operations, or information obtained by an investigation of records and equipment of any person or corporation visit…