N.D. Cent. Code § 57-06-07
57-06-07. Additional information from power companies
57-06-07. Additional information from power companies
Each power company shall report further as follows:
1. Number of miles [kilometers] of pole line in each taxing district in each county in the
state, separated and classified as to location and character, as the tax commissioner
may require; and
2. 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.