North Dakota Statutes
§ 57-08-05 — Tax actions by utility - Manner of trial - Tender
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 may issue,
or be continued in force, unless said company pays to the county treasurer of each county in
which a portion of such property is located, for the use of the county, the amount of taxes which
the court shall determine primarily to be justly and equitably due from such company. Such
primary determination must be made by the state court in which the action, suit, or proceeding is
pending, upon motion, summarily and without delay.
Free access — add to your briefcase to read the full text and ask questions with AI
North Dakota § 57-08-05 (Tax actions by utility - Manner of trial - Tender) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissioner