N.D. Cent. Code § 57-06-07: Additional information from power companies

Each power company shall report further as follows:

1.Number of miles [kilometers] of pole line in each taxing district in each county in the state, separated and classified as to location and character, as the tax commissioner may require; and

2.Cost of construction of such lines fully equipped, together with the present value per mile [1.61 kilometers] of such lines in each taxing district in each county.