North Dakota Statutes

§ 49-09.1-13 — Taxes

North Dakota § 49-09.1-13
JurisdictionNorth Dakota
Title 49Public Utilities
Ch. 49-09.1Railroad Right of Way Crossings

This text of North Dakota § 49-09.1-13 (Taxes) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.D. Cent. Code § 49-09.1-13 (2026).

Text

A utility promptly shall pay or discharge all taxes and charges levied upon the utility's facilities located in the railroad's right of way. If any taxes or charges can not be separately made or assessed to the utility, but are included in the taxes or charges assessed to the railroad, the utility shall pay to the railroad an equitable portion of the taxes, determined by the value of the utility's facilities located on the railroad right of way as compared with the entire value of the railroad property.

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Bluebook (online)
North Dakota § 49-09.1-13, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/49-09.1-13.