Chapter

Assessment and Taxation of Public Utilities

N.D. Cent. Code § 57-06-01— Public utilities subject to chapter
N.D. Cent. Code § 57-06-01.1— Telecommunications service - Exceptions
N.D. Cent. Code § 57-06-02— Definitions
N.D. Cent. Code § 57-06-03— Operative property defined
N.D. Cent. Code § 57-06-04— Property jointly owned
N.D. Cent. Code § 57-06-05— Annual assessment
N.D. Cent. Code § 57-06-06— Reports of companies
N.D. Cent. Code § 57-06-07— Additional information from power companies
N.D. Cent. Code § 57-06-08— Additional information from gas companies
N.D. Cent. Code § 57-06-09— Penalty for failure to furnish report
N.D. Cent. Code § 57-06-09.1— Penalty for continued failure to furnish report
N.D. Cent. Code § 57-06-10— Plants under construction
N.D. Cent. Code § 57-06-11— Tentative valuation by tax commissioner
N.D. Cent. Code § 57-06-12— Tentative assessment to be made and notice of hearing
N.D. Cent. Code § 57-06-13— General powers of investigation
N.D. Cent. Code § 57-06-14— Method of valuation
N.D. Cent. Code § 57-06-14.1— Taxation of centrally assessed wind turbine electric generators
N.D. Cent. Code § 57-06-15— Assessment by state board of equalization - Notice of increase
N.D. Cent. Code § 57-06-16— Equalization
N.D. Cent. Code § 57-06-17— Allocation of assessment of operative property constituting a single and continuous property
N.D. Cent. Code § 57-06-17.1— Carbon dioxide pipeline exemption
N.D. Cent. Code § 57-06-17.2— Payments in lieu of taxes
N.D. Cent. Code § 57-06-17.3— New transmission line property tax exemption
N.D. Cent. Code § 57-06-17.4— Pipeline authority exemption
N.D. Cent. Code § 57-06-17.5— Natural gas pipeline infrastructure to underserved communities - Exemption
N.D. Cent. Code § 57-06-18— Allocation of assessment of other operative property
N.D. Cent. Code § 57-06-19— Certification of assessment
N.D. Cent. Code § 57-06-20— Duties of county auditor
N.D. Cent. Code § 57-06-21— Maps - Reports to county auditors
N.D. Cent. Code § 57-06-21.1— Verification by county auditor of reports
N.D. Cent. Code § 57-06-22— Enforcement of collection
N.D. Cent. Code § 57-06-23— Deposit of revenue - Report to treasurer
N.D. Cent. Code § 57-06-24— Allocation - Continuing appropriation
N.D. Cent. Code § 57-06-25— Delinquent taxes - Penalty