N.D. Cent. Code § 57-33.2-06
57-33.2-06. Maps - Transmission and distribution line and electric generation property location reports to county auditors
57-33.2-06. Maps - Transmission and distribution line and electric generation property
location reports to county auditors.
1. By February first of each year, the county auditor shall provide each company subject
to taxation under this chapter an accurate map of the county showing the boundaries
of each taxing district in the county.
2. By April fifteenth of each year, each company subject to taxation under this chapter
shall file, with the county auditor of each county in which any of its electric generation,
transmission, or distribution line property is located the following information:
a. Each transmission or distribution company shall file a report showing the length
and nominal operating voltage of its transmission and distribution line within the
county and within each taxing district within the county. Reports under this
subsection must be based upon nominal operating voltage, ownership, and
location of transmission and distribution lines as of January first of each year.
Reports under this subsection must be prepared to distinguish transmission lines
from distribution lines.
b. Each electric generation company shall file a report containing a copy of the
information required in subsection 3 of section 57-33.2-07 and the location and
rated capacity of each wind generator or grid-connected generator within the
county and each taxing district in the county. Reports under this subsection must
be based upon the rated capacity, ownership, and location as of January first of
each year.