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108 chapters · 1,108 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…
