§ 57-45-14 — When tax may be held invalid

North Dakota § 57-45-14

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-45: Miscellaneous Provisions

Text

An assessment or tax based thereon may not be held invalid if it is possible to determine
definitely what property was assessed, the valuation fixed by the assessor, and the rate or
amount of tax levied, nor may it be held invalid for any defect in form, if the person or property
assessed in fact is subject to taxation, unless it appears that such irregularity resulted to the
prejudice of the party objecting, and in all actions in which the validity of any tax levied comes in
question, no tax may be held invalid unless it appears:
1. That the property assessed was not subject to taxation, or, in case of personal
property, that the person assessed was not liable to taxation at the time such
assessment was made, for the property or some part thereof assessed to that person;
2. If the tax is upon real property, that the description of the property intended to be
assessed, or the valuation thereof, cannot be definitely ascertained from the
assessment roll which is the basis of such tax, and if the tax is upon personal property

that the assessment roll does not contain either the name of the owner nor the
valuation thereof;
3. That the amount of taxes intended to be levied cannot be definitely ascertained from
the official record of the proceedings of the board or officers levying the tax;
4. That the taxes have been paid; or
5. That the taxes, or some part thereof, are in excess of the amount limited by law, or for
a purpose unauthorized by law, but in such case the court may not cancel the taxes,
except as to such excess or as to such unlawful purpose. When taxes are declared
partially void, the remainder stands as the original taxes.