§ 57-05-01 Railroad property to be assessed by state board of equalization
§ 57-05-01.1 Tentative assessment – Notice of hearing
§ 57-05-02 Right of way not used for railroad purposes to be surveyed
§ 57-05-03 Valuation apportioned according to mileage
§ 57-05-04 Certification of mileage and valuation
§ 57-05-05 Maps of railroad right of way – Filing – Penalty
§ 57-05-06 County auditor to send maps to railroad corporation
§ 57-05-07 Railroad shall file information with county auditor
§ 57-05-08 Report by railroad corporation to tax commissioner
§ 57-05-09 Failure of railroad corporation to make reports to county auditor and state tax commissioner – Penalty
§ 57-05-10 Enforcement of railroad corporation’s liability
§ 57-05-11 Information deemed confidential

Terms Used In North Dakota Code > Chapter 57-05 - Assessment of Railroad Property

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49
  • Organization: includes a foreign or domestic association, business trust, corporation, enterprise, estate, joint venture, limited liability company, limited liability partnership, limited partnership, partnership, trust, or any legal or commercial entity. See North Dakota Code 1-01-49
  • Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
  • Property: includes property, real and personal. See North Dakota Code 1-01-49
  • Railroad property: means the operating property, including franchises, of each railroad operated in this state, including any electric or other street or interurban railway. See North Dakota Code 57-02-01
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
  • United States: includes the District of Columbia and the territories. See North Dakota Code 1-01-49
  • year: means twelve consecutive months. See North Dakota Code 1-01-33