North Dakota Century Code — Title 57 (Taxation)
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.
Source: view the official PDF
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