Title 57, Taxation

This chapter governs the assessment of the property of any public utility company defined in section 57-06-02, and of any other company used directly or indirectly in carrying or conveying persons or property, unless the operative property is subject to an in lieu tax in place of…

As used in this chapter, unless the context and subject matter otherwise clearly require: 1. "Company" includes any individual, copartnership, business trust, corporation, limited liability company, joint-stock company, or association. 2. "Gas company" means a company owning, hol…

The term "operative property" means any and all property that is not exempt under this chapter by reason of an election filed under chapter 57-33.2 and which is reasonably necessary for use by any company mentioned in section 57-06-02 exclusively in the operation and conduct of t…

When property subject to assessment under the provisions of this chapter is owned jointly by two or more companies, the state board of equalization may assess such property to the company having the control, supervision, and maintenance thereof, or to the owning companies, in pro…

The state board of equalization, at its annual meeting in July, shall assess the franchises and all operative property of power, gas, pipeline, and other companies, covered by this chapter, with reference to the value thereof on the first day of January of that year.

Each company required to be assessed under the provisions of this chapter annually, on or before the first day of May, under oath of the president or other chief executive officer, and the secretary or treasurer or auditor or superintendent of the company, shall make and file wit…

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 li…

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 …

If any company refuses or neglects to make the report required by this chapter, or refuses or neglects to furnish any information requested, the tax commissioner shall obtain the best information available on the facts necessary to be known in order to discharge the tax commissio…

If any company fails to make the report required under this chapter for three consecutive years, the state board of equalization shall add a penalty of five thousand dollars for each failure to make the required report, which must be collected as a part of the tax.

Any property of the classes mentioned in this chapter owned by a company constructing a new plant or system, even though no part of such new plant or system is in operation, must be considered operative property and is subject to assessment and taxation.

The tax commissioner, on or before June fifteenth of each year, shall ascertain and determine the value of all operative property of any company required to be assessed under the provisions of this chapter. This determination of value must be made for the guidance of the state bo…

The tax commissioner shall give ten days' notice in a manner determined by the tax commissioner to each company, or its representative in North Dakota, of the amount of its tentative assessment and the meeting of the state board of equalization on the second Tuesday of July, at w…

In any matter material to the valuation, assessment, or taxation of property under this chapter, the tax commissioner may exercise any and all of the powers conferred upon the tax commissioner by law. Every public officer required to do so shall make return to the tax commissione…

The operative property of each company assessed under this chapter must be assessed in the following manner: 1. For the purpose of determining the value of the property, the tax commissioner and the state board of equalization shall take into consideration the earning power of th…

1. A centrally assessed wind turbine electric generation unit with a nameplate generation capacity of one hundred kilowatts or more on which construction is completed before January 1, 2015, must be valued at three percent of assessed value to determine taxable valuation of the p…

The state board of equalization may adopt the tentative assessment of the tax commissioner in whole or in part. The valuation and tentative assessments made by the tax commissioner must be considered merely findings of fact of the executive officer of the board. The state board o…

It is the duty of the state board of equalization, in assessing the property of companies required to be assessed under this chapter, to equalize the assessments of the property of the companies in order to bring about, as nearly as possible, equality and uniformity in the assess…

Property, not including land, is exempt from taxation during construction and for the first ten full taxable years following initial operation if it consists of a pipeline, constructed after 1996, and necessary associated equipment for the transportation or storage of carbon diox…

Carbon dioxide pipeline property described in section 57-06-17.1 is subject to payments in lieu of property taxes during the time it is exempt from taxation under section 57-06-17.1. For the purpose of these payments, carbon dioxide pipeline property described in section 57-06-17…

A transmission line of two hundred thirty kilovolts or larger, and its associated transmission substations, which is not taxable under chapter 57-33.2 and is initially placed in service on or after October 1, 2002, is subject to a tax at the rate of three hundred dollars per mile…

Property, not including land, is exempt from taxation during construction and for the first ten full taxable years following initial operation if it consists of a pipeline owned by the authority and constructed after 2006, and necessary associated equipment for the transportation…

All property, excluding the land on which it is situated, which is part of a natural gas transmission or distribution pipeline system constructed in this state is exempt from taxation for a period of fifteen years following the taxable year in which the pipeline becomes operation…

All lots and parcels of real estate, not including rights of way, with the buildings, structures, and improvements thereon, dams and powerhouses, substations, shops, and other buildings, electric power, electric light, gas, or steam distribution systems, and other personal proper…

The state tax commissioner shall certify to the county auditor of each county in which the company assessed owns property the total true and full valuation of the company's property, with information as to the amount in each assessment district within the county.

The county auditor, after receiving the statement from the tax commissioner, shall enter the valuations mentioned in section 57-06-19 in the assessment record of the several taxing districts of the county into or through which the lines extend, or in which the property is located…

1. By January first of each year, the county auditor shall provide to each company required to be assessed under this chapter a current map of the county showing the boundaries of each taxing district in the county. 2. By February fifteenth of each year, each company required to …

By May thirty-first of each year, the county auditor shall verify to the tax commissioner, in the manner and detail prescribed by the tax commissioner, the accuracy of the information filed with the county auditor under subdivision a of subsection 2 of section 57-06-21.

The property of a company assessed under the provisions of this chapter, for the purposes of assessment and taxation and the collection of taxes, must be considered personal property. The taxes assessed on such property are a perpetual paramount lien upon all the franchises and p…

The commissioner shall transfer revenue collected under section 57-06-17.3 to the state treasurer for deposit in the electric generation, transmission, and distribution tax fund. At the time of the transfer, the commissioner shall provide a report showing the information necessar…

1. The electric generation, transmission, and distribution tax fund is appropriated as a continuing appropriation to the state treasurer for allocation and distribution to counties by April first of each year as provided in this section. The state treasurer shall make the necessa…

Taxes under section 57-06-17.3 are due January first for the preceding taxable year and are delinquent if not received by the commissioner by March first following the due date. If any amount of tax imposed by this chapter is not paid on or before March first, or if upon an addit…