North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-06-10
Plants under construction
Official textlegis.nd.gov
Any property of the classes mentioned in this chapter owned by a company constructing a new plant or system, even though no part of such new plant or system is in operation, must be considered operative property and is subject to assessment and taxation.
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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