North Dakota Century Code Title 57. Taxation § 57-06-21. Maps--Reports to county auditors

a. The county auditor of each county within which any part of its operative property is located, a report containing a copy of the information required in subsection 16 of section 57-06-06, subsection 1 of section 57-06-07, and subsection 1 of section 57-06-08. The report must provide a general description of all the company's property located within the county, with operative and nonoperative property listed separately. The report must give the length of the line or lines within the county and the length in each taxing district of each line constituting part of a single and continuous line or property.

b. The county auditor and the tax commissioner, a map of all the company's lines within the county showing clearly the length of the company's lines within each taxing district as of January first of that year.