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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-06-20

Duties of county auditor

Official textlegis.nd.gov

The county auditor, after receiving the statement from the tax commissioner, shall enter the valuations mentioned in section 57-06-19 in the assessment record of the several taxing districts of the county into or through which the lines extend, or in which the property is located.
Taxes must be extended upon such percentage of full values as is required by law and at the same rate and in the same manner as taxes upon tangible personal property in such taxing districts.

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In this chapter (32 sections)
  1. 57-06-01 · Public utilities subject to chapter
  2. 57-06-01.1 · Telecommunications service - Exceptions
  3. 57-06-02 · Definitions
  4. 57-06-03 · Operative property defined
  5. 57-06-04 · Property jointly owned
  6. 57-06-05 · Annual assessment
  7. 57-06-06 · Reports of companies
  8. 57-06-07 · Additional information from power companies
  9. 57-06-08 · Additional information from gas companies
  10. 57-06-09 · Penalty for failure to furnish report
  11. 57-06-09.1 · Penalty for continued failure to furnish report
  12. 57-06-10 · Plants under construction
  13. 57-06-11 · Tentative valuation by tax commissioner
  14. 57-06-12 · Tentative assessment to be made and notice of hearing
  15. 57-06-13 · General powers of investigation
  16. 57-06-14 · Method of valuation
  17. 57-06-14.1 · Taxation of centrally assessed wind turbine electric…
  18. 57-06-15 · Assessment by state board of equalization - Notice of…
  19. 57-06-16 · Equalization
  20. 57-06-17.1 · Carbon dioxide pipeline exemption
  21. 57-06-17.2 · Payments in lieu of taxes
  22. 57-06-17.3 · New transmission line property tax exemption
  23. 57-06-17.4 · Pipeline authority exemption
  24. 57-06-18 · Allocation of assessment of other operative property
  25. 57-06-19 · Certification of assessment
  26. 57-06-20 · Duties of county auditor
  27. 57-06-21 · Maps - Reports to county auditors
  28. 57-06-21.1 · Verification by county auditor of reports
  29. 57-06-22 · Enforcement of collection
  30. 57-06-23 · Deposit of revenue - Report to treasurer
  31. 57-06-24 · Allocation - Continuing appropriation
  32. 57-06-25 · Delinquent taxes - Penalty
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