N.D. Cent. Code § 57-06-10: Plants under construction
Where this section sits in the code
- Title 57 Taxation
- Chapter 57-06 Assessment And Taxation Of Public Utilities
Any property of the classes mentioned in this chapter owned by a company constructing a new plant or system, even though no part of such new plant or system is in operation, must be considered operative property and is subject to assessment and taxation.
Collected 2026-09-02T21:04:14Z. Source file · JSON