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.
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In this chapter (11 sections)
- 57-05-01 · Railroad property to be assessed by state board of…
- 57-05-01.1 · Tentative assessment - Notice of hearing
- 57-05-02 · Right of way not used for railroad purposes to be surveyed
- 57-05-03 · Valuation apportioned according to mileage
- 57-05-04 · Certification of mileage and valuation
- 57-05-05 · Maps of railroad right of way - Filing - Penalty
- 57-05-06 · County auditor to send maps to railroad corporation
- 57-05-07 · Railroad shall file information with county auditor
- 57-05-08 · Report by railroad corporation to tax commissioner
- 57-05-10 · Enforcement of railroad corporation's liability
- 57-05-11 · Information deemed confidential