N.D. Cent. Code ch. 57-06 – Assessment and Taxation of Public Utilities | Midpage

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North Dakota Century Code

Chapter 57-06

N.D. Cent. Code ch. 57-06

Assessment and Taxation of Public Utilities

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