§ 57-05-05 — Maps of railroad right of way - Filing - Penalty

North Dakota § 57-05-05

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-05: Assessment of Railroad Property

Text

Each railroad corporation doing business in this state shall file a map, within six months
after location of its right of way, with the county auditor of each county in which such railroad or
any part thereof may be located, showing:
1. The exact location of all rights of way and sidetracks, showing on which side of section
and other lines its property is located in each assessment district in each county,
owned or occupied by such railroad corporation;
2. The number of acres [hectares] in each parcel of land included by such railroad
corporation in such county as a right of way; and
3. A description of any other property owned by said corporation in each assessment
district in such county.
In subsequent years, said corporation need only file maps showing any changes that have been
made since the report of the previous year. Any railroad corporation which violates any of the
provisions of this section is guilty of an infraction and also is liable for the expense incurred as
provided in section 57-05-10 in procuring the information in any manner other than that provided
in this chapter, to be collected in a civil action in the name of the state.