Title 57 — Taxation
108 chapters · 1,217 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. § 57-08-04 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…
N.D.C.C. § 57-08-05 Tax actions by utility - Manner of trial - Tender
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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
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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
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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
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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
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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
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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…