N.D. Cent. Code § 57-06-08: Additional information from gas companies

Each gas and pipeline company shall report further as follows:

1.The number of miles [kilometers] of pipeline in each taxing district in each county in the state, separated and classified as to location, size, and character as may be required by the tax commissioner; and

2.The 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.