§ 57-20-20 — Payment of tax under protest - Determination of uncontested amount

North Dakota § 57-20-20

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-20: Payment and Collection of Taxes

Text

Any person against whom any tax is levied, or who may be required to pay the same, may
pay such tax under protest to the county treasurer, by giving notice in writing to such treasurer
at the time of payment, specifying the reasons for such protest, and thereafter, within sixty days,
that person may apply in writing to the board of county commissioners for an abatement,
adjustment, or refund of taxes thus paid, or any portion thereof, and if such application is
rejected, in whole or in part, or if the board fails to act upon the person's application within sixty
days, it shall notify the applicant of the disposition of the person's application and of the person's
right to appeal as provided by law. The application to the board of county commissioners must
show the post-office address of the taxpayer and notice to such address by registered or
certified mail is sufficient service of the notice of rejection or approval of the taxpayer's
application.
The uncontested amount of taxes paid under protest is the amount of taxes that would be
payable if the application for abatement, adjustment, or refund is approved by the board of
county commissioners as submitted.