NDAC 75-02-07.1-08
Property costs
Cite as N.D. Admin. Code ยง 75-02-07.1-08
Property-related costs and pass-through costs include only those costs identified in this section.
1.
Depreciation.
2.
Interest expense on capital debt.
3.
Property taxes including special assessments as provided for in section 75-02-07.1-17.
4.
Lease and rental costs.
5.
Startup costs.
6.
Reasonable legal and related expenses:
a.
Incurred or as a result of a successful challenge to a decision by a governmental agency,
made on or after July 1, 1995, regarding a rate year beginning on or after July 1, 1995;
b.
Related to legal services furnished on or after July 1, 1995; and
c.
In the case of a partially successful challenge, not in excess of an amount determined by
developing a ratio of total amounts claimed successfully to total amounts claimed in the
partially successful challenge and applying that ratio to the total legal and related
expenses paid.