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.
N.D. Cent. Code § 57-06-10
Plants under construction
Official source: North Dakota Legislative Branch. Reproduced from public-domain North Dakota statutes; confirm against the official source for the current text. Not legal advice.