Chapter
Assessment of Railroad Property
- N.D. Cent. Code § 57-05-01— Railroad property to be assessed by state board of equalization
- N.D. Cent. Code § 57-05-01.1— Tentative assessment - Notice of hearing
- N.D. Cent. Code § 57-05-02— Right of way not used for railroad purposes to be surveyed
- N.D. Cent. Code § 57-05-03— Valuation apportioned according to mileage
- N.D. Cent. Code § 57-05-04— Certification of mileage and valuation
- N.D. Cent. Code § 57-05-05— Maps of railroad right of way - Filing - Penalty
- N.D. Cent. Code § 57-05-06— County auditor to send maps to railroad corporation
- N.D. Cent. Code § 57-05-07— Railroad shall file information with county auditor
- N.D. Cent. Code § 57-05-08— Report by railroad corporation to tax commissioner
- N.D. Cent. Code § 57-05-09— Failure of railroad corporation to make reports to county auditor and state tax commissioner - Penalty
- N.D. Cent. Code § 57-05-10— Enforcement of railroad corporation's liability
- N.D. Cent. Code § 57-05-11— Information deemed confidential