N.D. Cent. Code § 57-06-08 (2025)
Each gas and pipeline company shall report further as follows:
1. The number of miles [kilometers] of pipeline in each taxing district in each county in the state, separated and classified as to location, size, and character as may be required by the tax commissioner; and
2. The cost of construction of such lines, fully equipped, together with the present value per mile [1.61 kilometers] of such lines in each taxing district in each county.