North Dakota Statutes
§ 57-05-04 — Certification of mileage and valuation
The state tax commissioner, at the time of certifying the equalized value of each organized
county to the county auditor, shall certify the number of miles [kilometers] of each main line of
railroad, and of the branch lines and sidetracks of railroad within the county, and the valuation
per mile [1.61 kilometers] of the line and branch lines, if any, as determined by the state board
of equalization, and the county auditor of the county shall apportion the valuation to the cities,
townships, and districts through which the railroad and branch lines run according to the number
of miles [kilometers] within the boundaries of each, as a part of the valuation of the city,
township, or district for the purposes of taxation.
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Related
Ogilvie v. STATE BD. OF EQUALIZATION, ETC.
492 F. Supp. 446 (D. North Dakota, 1980)
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