N.D.C.C. § 57-06-21 — Maps - Reports to county auditors

1. By January first of each year, the county auditor shall provide to each company
required to be assessed under this chapter a current map of the county showing the
boundaries of each taxing district in the county.
2. By February fifteenth of each year, each company required to be assessed under this
chapter shall file with:
a. The county auditor of each county within which any part of its operative property
is located, a report containing a copy of the information required in subsection 16
of section 57 -06-06, subsection 1 of section 57 -06-07, and subsection 1 of
section 57-06-08. The report must provide a general description of all the
company's property located within the county, with operative and nonoperative
property listed separately. The report must give the length of the line or lines
within the county and the length in each taxing district of each line constituting
part of a single and continuous line or property.
b. The county auditor and the tax commissioner, a map of all the company's lines
within the county showing clearly the length of the company's lines within each
taxing district as of January first of that year.