Plants under construction

N.D. Cent. Code § 57-06-10
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c06.pdf#nameddest=57-06-10Fetched: 10/16/2026

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