North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-05-03
Valuation apportioned according to mileage
Official textlegis.nd.gov
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.
Source: view the official PDF
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