North Dakota Statutes
§ 57-05-03 — Valuation apportioned according to mileage
North Dakota § 57-05-03
This text of North Dakota § 57-05-03 (Valuation apportioned according to mileage) 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 § 57-05-03 (2026).
Text
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.
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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 commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-05-03, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-05-03.