N.D.C.C. § 57-08-02 — Procedure - Action for relief by utility from assessment

At any time after an action is brought pursuant to section 57 -08-01, the district court, either
before or during trial, may allow the plaintiff to pay to the state or municipalities interested any
part of the taxes involved in the action under such agreement as may be made between the
plaintiff or plaintiffs and the attorney general on behalf of all defendants, or under such terms as
the court may fix. Such agreement, when ratified by the court, is binding upon all parties to the
action. At the time the action is brought, the plaintiff is required to file with the clerk of the district
court a bond payable to the state of North Dakota, in such form as may be fixed by the district
court, and in an amount sufficient to cover all anticipated costs of the action, said bond to be
approved as to amount and form by the clerk of the district court. The decision of the district
court in such action is subject to appeal to the supreme court in the manner now provided by
statute for appeal in civil actions. No application need be submitted to the board of county
commissioners before such action is commenced.
57-08-03. Action against state for refund of excessive taxes paid by utility -
Limitation.
Any company claiming to be aggrieved by the levy of a tax upon its property and alleging
facts showing substantial injustice in the determination by the state board of equalization, within
six months after the payment of the tax under protest, may bring and maintain an action against
the state to recover such part of the tax as exceeds the amount the company should have paid.