N.D.C.C. § 57-06-01 — Public utilities subject to chapter

This chapter governs the assessment of the property of any public utility company defined
in section 57-06-02, and of any other company used directly or indirectly in carrying or
conveying persons or property, unless the operative property is subject to an in lieu tax in place
of a general property tax. This chapter does not apply to the property of any railway or street
railway company, nor to the fixtures, buildings, and improvements owned by any cooperative or
nonprofit corporation organized under the laws of this state and used by it to furnish potable
water to its members and customers for uses other than irrigation of agricultural land, and
except as otherwise provided in chapter 57-32, does not apply to the property of any express or
air transportation company.