North Dakota Century Code

Chapter 57-06

Assessment and Taxation of Public Utilities

Section Section Name
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