North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-05-02 — Right of way not used for railroad purposes to be surveyed
Where any railroad allows any portion of its roadway to be used for any purpose other than
the operation of a railroad thereon, and the part so used is located on lands which can be
described only by metes and bounds, the county auditor of the county in which such lands are
located, or the state tax commissioner, may request such railroad company, in writing, to survey
and plat such lands and file such plat with the county auditor. If the railroad company fails to
cause such plat and survey to be made and filed within thirty days after such request, the
county auditor or tax commissioner shall cause the said survey to be made and such land
platted, and the expense thereof must be paid by such railroad company, and if not paid the
same must be added to the tax against such lands and collected as other real estate taxes are
collected.
Source: official text