Centrally Assessed Property | North Dakota Office of State Tax Commissioner

Centrally Assessed Property | North Dakota Office of State Tax Commissioner Centrally Assessed Property Centrally Assessed Payments in Lieu of Tax (PILOT) are paid at the state level and distributed to the counties through the State Treasurer’s office.  Taxes for the following can be processed through ND TAP: Air transportation Electric Generation and Distribution The following Centrally Assessed taxes are administered by the counties in which a company's operative property lies: Electric & Gas Pipelines Railroads Wind farms The counties determine the tax due for each property and collect the tax. County, City, District & Township Information Application for Centrally Assessed Property Tax Centrally Assessed - ND TAP Instructions The below resources are for reporting on property which is centrally assessed. 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 Electric, Gas, & Heat Utility Company Natural Gas Company Oil Pipeline Company Railroad Company Wind Company 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