Centrally Assessed Property Resources

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
  • Schedule TB

Distribution

• Electric Distribution Tax - File Layouts
  • Schedule DB
  • Schedule DC
  • Schedule DD
  • Validation Rules

Generation

• Electric Generation Tax - File Layout
  • Schedule GB
• Generation from Wind
  • WB File Layout