North Dakota Statutes
§ 57-45-09 — Submission to county commissioners prerequisite to actions
No action may be brought in the courts of this state to annul any taxes or tax assessments,
except special assessments for public improvements, or to recover back taxes erroneously paid,
or any part thereof, until the same first has been submitted to the board of county
commissioners for adjustment in accordance with the existing law, and any action brought
without having been first submitted to the board of county commissioners must be dismissed
without prejudice.
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Related
Thompson v. Molde
2018 ND 245 (North Dakota Supreme Court, 2018)
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