57-06 Assessment and Taxation of Public Utilities - North Dakota Statutes

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CHAPTER 57-06ASSESSMENT AND TAXATION OF PUBLIC UTILITIES57-06-01. Public utilities subject to chapter. This chapter governs the assessment ofthe property of any public utility company defined in section 57-06-02, and of any other company
used directly or indirectly in carrying or conveying persons or property, unless the operative
property is subject to an in lieu tax in place of a general property tax. This chapter does not apply
to the property of any railway or street railway company, nor to the fixtures, buildings, and
improvements owned by any cooperative or nonprofit corporation organized under the laws of
this state and used by it to furnish potable water to its members and customers for uses other
than irrigation of agricultural land, and except as otherwise provided in chapter 57-32, does not
apply to the property of any express or air transportation company.57-06-01.1.Telecommunications service - Exceptions.Repealed by S.L. 1997,ch. 483,