N.D.C.C. § 57-05-03 — Valuation apportioned according to mileage

The board of equalization shall divide the valuation of each continuous line found and
determined by it by the number of miles [kilometers] of such line in the state, and the result is
the valuation per mile [1.61 kilometers] for which said line must be assessed. The value of each
branch line must be determined in the same manner. Such valuation per mile [1.61 kilometers]
must be apportioned to each county according to the number of miles [kilometers] of such line
or branch line in the county.
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