North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-06-05
Annual assessment
Official textlegis.nd.gov
The state board of equalization, at its annual meeting in July, shall assess the franchises and all operative property of power, gas, pipeline, and other companies, covered by this chapter, with reference to the value thereof on the first day of January of that year.
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In this chapter (32 sections)
- 57-06-01 · Public utilities subject to chapter
- 57-06-01.1 · Telecommunications service - Exceptions
- 57-06-02 · Definitions
- 57-06-03 · Operative property defined
- 57-06-04 · Property jointly owned
- 57-06-05 · Annual assessment
- 57-06-06 · Reports of companies
- 57-06-07 · Additional information from power companies
- 57-06-08 · Additional information from gas companies
- 57-06-09 · Penalty for failure to furnish report
- 57-06-09.1 · Penalty for continued failure to furnish report
- 57-06-10 · Plants under construction
- 57-06-11 · Tentative valuation by tax commissioner
- 57-06-12 · Tentative assessment to be made and notice of hearing
- 57-06-13 · General powers of investigation
- 57-06-14 · Method of valuation
- 57-06-14.1 · Taxation of centrally assessed wind turbine electric…
- 57-06-15 · Assessment by state board of equalization - Notice of…
- 57-06-16 · Equalization
- 57-06-17.1 · Carbon dioxide pipeline exemption
- 57-06-17.2 · Payments in lieu of taxes
- 57-06-17.3 · New transmission line property tax exemption
- 57-06-17.4 · Pipeline authority exemption
- 57-06-18 · Allocation of assessment of other operative property
- 57-06-19 · Certification of assessment
- 57-06-20 · Duties of county auditor
- 57-06-21 · Maps - Reports to county auditors
- 57-06-21.1 · Verification by county auditor of reports
- 57-06-22 · Enforcement of collection
- 57-06-23 · Deposit of revenue - Report to treasurer
- 57-06-24 · Allocation - Continuing appropriation
- 57-06-25 · Delinquent taxes - Penalty