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