North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-08-05
Tax actions by utility - Manner of trial - Tender
In any action, suit, or proceeding brought by a utility, in the state courts, to set aside, restrain, or postpone the payment or collection of any tax levied upon the property of the utility, no injunction, order, or writ to enjoin or restrain the payment or collection of the tax may issue, or be continued in force, unless said company pays to the county treasurer of each county in which a portion of such property is located, for the use of the county, the amount of taxes which the court shall determine primarily to be justly and equitably due from such company. Such primary determination must be made by the state court in which the action, suit, or proceeding is pending, upon motion, summarily and without delay.
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In this chapter (9 sections)
- 57-08-01 · Action to review assessment of public utility
- 57-08-02 · Procedure - Action for relief by utility from assessment
- 57-08-04 · Refund of excess paid by utility
- 57-08-05 · Tax actions by utility - Manner of trial - Tender
- 57-08-06 · When reassessment to be made
- 57-08-07 · Notice to be given
- 57-08-08 · Hearing
- 57-08-09 · Taxation of reassessed property
- 57-08-10 · How often reassessment may be made