Medium
The below resources are for reporting on property which is centrally assessed. The State Board of Equalization decides the value of railroads, pipelines, and utilities, and certifies the value to the counties in North Dakota, based on reporting from each of these entities.
County, City, District & Township Information
Application for Centrally Assessed Property Tax
Centrally Assessed - ND TAP Instructions
ANNUAL REPORTING
- Annual Report of Air Transportation Companies
- Annual Report of Electric, Gas & Heat Utility Companies & Schedules
- Annual Report of Municipal Airport Authority
- Annual Report of Natural Gas Companies & Schedules
- Annual Report of Oil Pipeline Companies & Schedules
- Annual Report of Railroad Companies
- Annual Supplemental Report of Railroad Companies
CENTRALLY ASSESSED PROPERTY LAYOUTS
- Electric, Gas, & Heat Utility Company
- Natural Gas Company
- Oil Pipeline Company
- Railroad Company
- Wind Company
ELECTRIC GENERATION & DISTRIBUTION TAX
Transmission
- Electric Transmission Tax Guide
- Electric Transmission Tax - File Layout
Distribution
- Electric Distribution Tax - File Layouts
Generation
- Electric Generation Tax - File Layout
- Generation from Wind