GroundRules
N.D. Cent. Code § 57-06-05: Annual assessment
Where this section sits in the code
- Title 57 Taxation
- Chapter 57-06 Assessment And Taxation Of Public Utilities
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.
Collected 2026-09-02T21:04:14Z. Source file · JSON