Statutes, codes, and regulations
North Dakota Century Code
Title 57 - TAXATION
Chapter 57-06 - ASSESSMENT AND TAXATION OF PUBLIC UTILITIES
Section 57-06-10 - Plants under construction

N.D. Cent. Code § 57-06-10

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Current through the 2023 Legislative Sessions
Section 57-06-10 - Plants under construction

Any property of the classes mentioned in this chapter owned by a company constructing a new plant or system, even though no part of such new plant or system is in operation, must be considered operative property and is subject to assessment and taxation.

N.D.C.C. § 57-06-10