Action to review assessment of public utility

If any company whose property has been valued and assessed for taxation purposes by the state board of equalization under the constitution or statutes of this state, or against whom any tax is levied or assessed by the board, feels aggrieved for any reason with the assessment, the company may bring an action in the district court of the county in which the company maintains its principal place of business in this state, against the state and any subdivisions of the state which may be interested, for relief therefrom. The action must be brought on or before the date on which the taxes to be collected under the assessment involved become due. Any adjustments to an assessment brought forward after October first must be applied to the following taxable year.