North Dakota Statutes
§ 57-06-05 — Annual assessment
The state board of equalization, at its annual meeting in July, shall assess the franchises
and all operative property of power, gas, pipeline, and other companies, covered by this chapter,
with reference to the value thereof on the first day of January of that year.
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Related
Trailer Train Co. v. State Board of Equalization of North Dakota
710 F.2d 468 (Eighth Circuit, 1983)
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