Chapter 57-06 - ASSESSMENT AND TAXATION OF PUBLIC UTILITIES
- Section 57-06-01 - Public utilities subject to chapter
- Section 57-06-01.1 - [Repealed]
- Section 57-06-02 - Definitions
- Section 57-06-03 - Operative property defined
- Section 57-06-04 - Property jointly owned
- Section 57-06-05 - Annual assessment
- Section 57-06-06 - Reports of companies
- Section 57-06-07 - Additional information from power companies
- Section 57-06-08 - Additional information from gas companies
- Section 57-06-09 - Penalty for failure to furnish report
- Section 57-06-09.1 - Penalty for continued failure to furnish report
- Section 57-06-10 - Plants under construction
- Section 57-06-11 - Tentative valuation by tax commissioner
- Section 57-06-12 - Tentative assessment to be made and notice of hearing
- Section 57-06-13 - General powers of investigation
- Section 57-06-14 - Method of valuation
- Section 57-06-14.1 - Taxation of centrally assessed wind turbine electric generators
- Section 57-06-15 - Assessment by state board of equalization - Notice of increase
- Section 57-06-16 - Equalization
- Section 57-06-17 - [Repealed]
- Section 57-06-17.1 - Carbon dioxide pipeline exemption
- Section 57-06-17.2 - Payments in lieu of taxes
- Section 57-06-17.3 - New transmission line property tax exemption
- Section 57-06-17.4 - Pipeline authority exemption
- Section 57-06-17.5 - Natural gas pipeline infrastructure to underserved communities - Exemption
- Section 57-06-18 - Allocation of assessment of other operative property
- Section 57-06-19 - Certification of assessment
- Section 57-06-20 - Duties of county auditor
- Section 57-06-21 - Maps - Reports to county auditors
- Section 57-06-21.1 - Verification by county auditor of reports
- Section 57-06-22 - Enforcement of collection
- Section 57-06-23 - Deposit of revenue - Report to treasurer
- Section 57-06-24 - Allocation - Continuing appropriation
- Section 57-06-25 - Delinquent taxes - Penalty