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108 chapters · 1,110 sections in this title.
N.D.C.C. § 57-08-01 Action to review assessment of public utility
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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
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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
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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
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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…
