North Dakota Statutes
§ 57-05-03 — Valuation apportioned according to mileage
The board of equalization shall divide the valuation of each continuous line found and
determined by it by the number of miles [kilometers] of such line in the state, and the result is
the valuation per mile [1.61 kilometers] for which said line must be assessed. The value of each
branch line must be determined in the same manner. Such valuation per mile [1.61 kilometers]
must be apportioned to each county according to the number of miles [kilometers] of such line
or branch line in the county.
Free access — add to your briefcase to read the full text and ask questions with AI
North Dakota § 57-05-03 (Valuation apportioned according to mileage) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissioner