North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-08-06
When reassessment to be made
Official textlegis.nd.gov
If any tax levied upon property which is assessed by the state board of equalization is adjudged illegal or nonenforceable, or is set aside by any state or federal court of competent jurisdiction, the board, whether any part of the taxes assessed and levied have been paid or not, forthwith shall reascertain and redetermine the value of the property involved.
Source: view the official PDF
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