57-05 Assessment of Railroad Property
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actual value on the first day of January of that year, the operating property, including franchises,
of each railroad operated in this state, including any electric or other street or interurban railway.
If any railroad allows any portion of its railway to be used for any purpose other than the
operation of a railroad, the portion of its railway while so used must be assessed in a manner
provided for the assessment of other real property. To enable the board to make a correct
valuation of property, it shall have access to all reports, estimates, and surveys of a line of
railroad on file in the office of the public service commission and has power to summon and
compel the attendance of witnesses, and to examine witnesses under oath in any matter relating
to the value of the property.In fixing the value of any railroad, and of branch lines andsidetracks, the board must be governed by the rules prescribed for county and township
assessors in valuing other property in this state. The board shall make a record of the value
placed by it upon the property of the railroad, including the valuation per mile [1.61 kilometers] of
main line and of branch lines and sidetracks. Railroad property held in trust by the public service
commission for purposes of reorganization or reopening of the railway line is exempt from
assessment as provided in this section.57-05-01.1. Tentative assessment - Notice of hearing.1.The tax commissioner, on or before July fifteenth of each year, shall ascertain and
determine the value of, and a tentative assessment of, all operative property of any
company required to be assessed under the provisions of this chapter.Suchdetermination of value must be made for the guidance of the state board of
equalization in assessing such property at its annual meeting in August. In making
such determination of value, the tax commissioner must be governed by the rules
laid down by this chapter.2.The tax commissioner shall give ten days' notice by mail to each company, or its
representative in North Dakota, of the amount of its tentative assessment, and shall
appoint a time and place between the first Tuesday of August and the first day of
September, at which each company is entitled to present evidence before the state
board of equalization relating to the value of the property of the company.57-05-02. Right of way not used for railroad purposes to be surveyed. Where anyrailroad allows any portion of its roadway to be used for any purpose other than the operation of a
railroad thereon, and the part so used is located on lands which can be described only by metes
and bounds, the county auditor of the county in which such lands are located, or the state tax
commissioner, may request such railroad company, in writing, to survey and plat such lands and
file such plat with the county auditor. If the railroad company fails to cause such plat and survey
to be made and filed within thirty days after such request, the county auditor or tax commissioner
shall cause the said survey to be made and such land platted, and the expense thereof must be
paid by such railroad company, and if not paid the same must be added to the tax against such
lands and collected as other real estate taxes are collected.57-05-03. Valuation apportioned according to mileage. The board of equalizationshall divide the valuation of each continuous line found and determined by it by the number of
miles [kilometers] of such line in the state, and the result is the valuation per mile [1.61
kilometers] for which said line must be assessed.The value of each branch line must bedetermined in the same manner. Such valuation per mile [1.61 kilometers] must be apportioned
to each county according to the number of miles [kilometers] of such line or branch line in the
county.57-05-04. Certification of mileage and valuation. The state tax commissioner, at thetime of certifying the equalized value of each organized county to the county auditor, shall certifyPage No. 1the number of miles [kilometers] of each main line of railroad, and of the branch lines and
sidetracks of railroad within the county, and the valuation per mile [1.61 kilometers] of the line
and branch lines, if any, as determined by the state board of equalization, and the county auditor
of the county shall apportion the valuation to the cities, townships, and districts through which the
railroad and branch lines run according to the number of miles [kilometers] within the boundaries
of each, as a part of the valuation of the city, township, or district for the purposes of taxation.57-05-05. Maps of railroad right of way - Filing - Penalty. Each railroad corporationdoing business in this state shall file a map, within six months after location of its right of way,
with the county auditor of each county in which such railroad or any part thereof may be located,
showing:1.The exact location of all rights of way and sidetracks, showing on which side of
section and other lines its property is located in each assessment district in each
county, owned or occupied by such railroad corporation;2.The number of acres [hectares] in each parcel of land included by such railroad
corporation in such county as a right of way; and3.A description of any other property owned by said corporation in each assessment
district in such county.In subsequent years, said corporation need only file maps showing any changes that have been
made since the report of the previous year. Any railroad corporation which violates any of the
provisions of this section is guilty of an infraction and also is liable for the expense incurred as
provided in section 57-05-10 in procuring the information in any manner other than that provided
in this chapter, to be collected in a civil action in the name of the state.57-05-06. County auditor to send maps to railroad corporation. The county auditorof each county in the state shall mail to each railroad corporation doing business in that county,
on or before the first day of March of each year, an accurate map of the county showing the
boundaries of each assessment district.57-05-07.Railroad shall file information with county auditor.Every railroadcorporation, on or before the fifteenth day of February in each year, shall file in the office of the
county auditor of each county in the state in which said company's lines are located:1.The name of the corporation.2.The principal place of doing business.3.The names and post-office addresses of the president, secretary, and treasurer of
the corporation.57-05-08. Report by railroad corporation to state tax commissioner. Each railroadcorporation required to be assessed under the provisions of this chapter annually shall, on or
before May first of each year, under oath of the presiding or other chief executive officer, make
and file in such form as the tax commissioner may prescribe a report containing the following
information:1.The name of the company;2.The laws of what state or country organized, the date of original organization, the
date of reorganization, consolidation, or merger, with specific reference to laws
authorizing the same;3.Location of its principal office;4.The name of the place where its books, papers, and accounts are kept;Page No. 25.The name and post-office address of the president, secretary, treasurer, auditor,
superintendent, general manager, and all other general officers;6.The name and post-office address of the chief officer or managing agent of the
company in North Dakota and of all other general officers residing in this state;7.The total number of shares of capital stock;8.The par value of the shares of the capital stock for the whole system, showing
separately the amount authorized, amount issued, amount outstanding, and
dividends paid thereon;9.If such capital stock has no market value, the actual value on the dates and for the
periods designated by the tax commissioner of this state;10.The funded debt of the company for the whole system and a detailed statement of
all series of bonds, debentures, or other securities, forming a part of the funded debt,
at par value, with the date of issue, maturity, rate of interest, and amount of interest
for the preceding year;11.The market value of each series of funded debt securities for the whole system on
the dates and for the periods designated by the tax commissioner, and if the whole
or a part of such funded debt has no market value, then the actual value thereof for
such dates and periods as the tax commissioner may specify;12.Such general description of the operative and nonoperative real estate of the
company in North Dakota as would be sufficient in a conveyance thereof, under a
judicial decree, to vest in the grantee all title and interest in and to the said property;13.A description of the personal property of the company;14.The number of miles [kilometers] of each main line of railroad, the number of miles
[kilometers] of each branch line and sidetracks thereof within the state of North
Dakota;15.The entire gross earnings of the company from operation, expenses of operation,
net earnings and income from operation, and the income from other sources, for the
whole system, and in North Dakota, for the years or period the tax commissioner
may request or specify, not exceeding five years;16.The location of the property of the company within this state by counties,
municipalities, and districts, in such manner and in such detail as the tax
commissioner shall prescribe; and17.Such other facts and information as the tax commissioner may require in the form of
returns prescribed by the tax commissioner or which the company may deem
material upon the question of taxation of its property in this state.57-05-09. Failure of railroad corporation to make reports to county auditor andstate tax commissioner - Penalty. Every railroad corporation which neglects or fails to comply
with the provisions of this chapter is guilty of an infraction.57-05-10.Enforcement of railroad corporation's liability.In case any railroadcompany fails to make the reports provided for in this chapter, the county auditor or state tax
commissioner, as the case may be, shall procure such information and shall report the expense
in detail of procuring it to the state's attorney of the county or the attorney general of the state,
who shall collect the expense in a civil action.Page No. 357-05-11. Information deemed confidential. It is unlawful for the commissioner, or anyperson having an administrative duty under this chapter, to divulge or to make known in any
manner the business affairs, operations, or information obtained by an investigation of records
and equipment of any person or corporation visited or examined in the discharge of official duty,
or the amount or sources of income, profits, losses, expenditures, or any particulars set forth or
disclosed in any report, or to permit any report or copy or any book containing any abstract of
particulars to be seen or examined by any person except as provided by law. Notwithstanding
the provisions of this section, hearings held by the state board of equalization under chapter
57-05 or 57-13 must be open to the public under section 44-04-19. The commissioner may
authorize examination of such reports by other state officers and may furnish to the tax officials of
another state, the multistate tax commission, or the United States any information contained in
the reports and related schedules and documents filed under this chapter, and in the report of an
audit or investigation made with respect to an audit, provided that that information be furnished
solely for tax purposes. The multistate tax commission may make that information available to
the tax officials of any other state and the United States for tax purposes. This section applies
only to a class II and class III railroad as defined by the surface transportation board in 49 Code
of Federal Regulations, part 1201.Page No. 4Document Outlinechapter 57-05 assessment of railroad property