57-06 Assessment and Taxation of Public Utilities
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<![CDATA[CHAPTER 57-06ASSESSMENT AND TAXATION OF PUBLIC UTILITIES57-06-01. Public utilities subject to chapter. This chapter governs the assessment ofthe property of any public utility company defined in section 57-06-02, and of any other company<br>used directly or indirectly in carrying or conveying persons or property, unless the operative<br>property is subject to an in lieu tax in place of a general property tax. This chapter does not apply<br>to the property of any railway or street railway company, nor to the fixtures, buildings, and<br>improvements owned by any cooperative or nonprofit corporation organized under the laws of<br>this state and used by it to furnish potable water to its members and customers for uses other<br>than irrigation of agricultural land, and except as otherwise provided in chapter 57-32, does not<br>apply to the property of any express or air transportation company.57-06-01.1.Telecommunications service - Exceptions.Repealed by S.L. 1997,ch. 483, </p>
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