N.D.C.C. § 57-06-08 — Additional information from gas companies

Each gas and pipeline company shall report further as follows:
1. The number of miles [kilometers] of pipeline in each taxing district in each county in
the state, separated and classified as to location, size, and character as may be
required by the tax commissioner; and
2. The cost of construction of such lines, fully equipped, together with the present value
per mile [1.61 kilometers] of such lines in each taxing district in each county.