North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-05-04
Certification of mileage and valuation
The state tax commissioner, at the time of certifying the equalized value of each organized county to the county auditor, shall certify the number of miles [kilometers] of each main line of railroad, and of the branch lines and sidetracks of railroad within the county, and the valuation per mile [1.61 kilometers] of the line and branch lines, if any, as determined by the state board of equalization, and the county auditor of the county shall apportion the valuation to the cities, townships, and districts through which the railroad and branch lines run according to the number of miles [kilometers] within the boundaries of each, as a part of the valuation of the city, township, or district for the purposes of taxation.
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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