{"data":{"id":"us-nd/n.d.-cent.-code-57-05-03","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-05-03","heading":"Valuation apportioned according to mileage","body":"The board of equalization shall divide the valuation of each continuous line found and determined by it by the number of miles [kilometers] of such line in the state, and the result is the valuation per mile [1.61 kilometers] for which said line must be assessed. The value of each branch line must be determined in the same manner. Such valuation per mile [1.61 kilometers] must be apportioned to each county according to the number of miles [kilometers] of such line or branch line in the county.","path":["Title 57 Taxation","Chapter 57-05 Assessment Of Railroad Property"],"source_url":"https://ndlegis.gov/cencode/t57c05.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"f61cdcd7043b7d5568dc2022643fba4e6d627279afbd5fd41c735348fe07995d","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-05-02","next":"us-nd/n.d.-cent.-code-57-05-04"},"notice":"GroundRules: Original legal text. Not legal advice."}