North Dakota Statutes
§ 57-20-21 — Segregation of contested amount of taxes paid under protest
North Dakota § 57-20-21
This text of North Dakota § 57-20-21 (Segregation of contested amount of taxes paid under protest) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 57-20-21 (2026).
Text
Whenever taxes have been paid under protest, the county treasurer shall deduct the
uncontested amount of the taxes paid under protest as determined under section 57-20-20 and
keep the contested amount of the money thus paid and collected in a separate fund known as
"taxes paid under protest fund". The uncontested amount of taxes paid under protest may be
allocated immediately as provided by law. The amount deposited in the taxes paid under protest
fund may not be paid or disbursed to the state, to any fund of the county, nor to any local taxing
district, until the period prescribed in section 57-20-20 has expired, and in case an action is
commenced, the county treasurer shall retain the contested amount in such fund, until such
action is finally determined.
Free access — add to your briefcase to read the full text and ask questions with AI
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 commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-20-21, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-20-21.