North Dakota Statutes
§ 57-06-04 — Property jointly owned
When property subject to assessment under the provisions of this chapter is owned jointly
by two or more companies, the state board of equalization may assess such property to the
company having the control, supervision, and maintenance thereof, or to the owning companies,
in proportion to the values of their respective interests therein. Every company, in its return
required under this chapter, shall set forth in detail property thus jointly owned so as to show
specifically what interest each joint owner has therein. Notice to any company having control,
supervision, and maintenance of such jointly owned property is notice to all companies
interested therein.
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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 commissioner