Title 57, Taxation
108 chapters · 1,108 sections in this title.
N.D.C.C. § 57-08-01 Action to review assessment of public utility
0.8K chars
If any company whose property has been valued and assessed for taxation purposes by the state board of equalization under the constitution or statutes of this state, or against whom any tax is levied or assessed by the board, feels aggrieved for any reason with the assessment, th…
N.D.C.C. § 57-08-02 Procedure - Action for relief by utility from assessment
1.1K chars
At any time after an action is brought pursuant to section 57-08-01, the district court, either before or during trial, may allow the plaintiff to pay to the state or municipalities interested any part of the taxes involved in the action under such agreement as may be made betwee…
N.D.C.C. § 57-08-03 Action against state for refund of excessive taxes paid by utility - Limitation
0.4K chars
Any company claiming to be aggrieved by the levy of a tax upon its property and alleging facts showing substantial injustice in the determination by the state board of equalization, within six months after the payment of the tax under protest, may bring and maintain an action aga…
N.D.C.C. § 57-08-04 Refund of excess paid by utility
0.8K chars
If the amount of tax justly and equitably due from a utility is determined finally to be less than the amount paid, the excess must be refunded to the utility by the direction of the court, and for that purpose the county auditor of each county which was a party to the action, up…
N.D.C.C. § 57-08-05 Tax actions by utility - Manner of trial - Tender
0.7K chars
In any action, suit, or proceeding brought by a utility, in the state courts, to set aside, restrain, or postpone the payment or collection of any tax levied upon the property of the utility, no injunction, order, or writ to enjoin or restrain the payment or collection of the tax…
N.D.C.C. § 57-08-06 When reassessment to be made
0.4K chars
If any tax levied upon property which is assessed by the state board of equalization is adjudged illegal or nonenforceable, or is set aside by any state or federal court of competent jurisdiction, the board, whether any part of the taxes assessed and levied have been paid or not,…
N.D.C.C. § 57-08-07 Notice to be given
0.5K chars
The tax commissioner, by mail, shall give notice to the company owning such property of the action of the state board of equalization in redetermining the value of such property. In such notice, the tax commissioner shall describe the property in general terms, and shall notify s…
N.D.C.C. § 57-08-08 Hearing
0.5K chars
At a hearing held pursuant to section 57-08-07, the company shall present evidence relating to the value of its property. After consideration of the evidence presented at such hearing, if any, the state board of equalization shall fix the final assessment of such property accordi…
N.D.C.C. § 57-08-09 Taxation of reassessed property
0.4K chars
The reassessment shall be of the same force and effect as the original assessment made in accordance with law. The valuation of reassessed property must be allocated as the valuation upon the original assessment of such property is allocated, and the provisions of law governing t…
N.D.C.C. § 57-08-10 How often reassessment may be made
0.6K chars
The power to reassess the property of any company may be exercised as often as may be necessary until the amount of taxes legally due from any company for any year under the assessment and taxation laws of this state has been determined finally and definitely. Whenever any tax or…