Valuation apportioned according to mileage

N.D. Cent. Code § 57-05-03
in effect
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57-05-03. Valuation apportioned according to mileage The board of equalization shall 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 be determined 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c05.pdf#nameddest=57-05-03Fetched: 10/16/2026

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