N.D.C.C. § 57-44-01 — When levy may be made

When for any reason the board of county commissioners of any county fails to make a
proper levy of taxes upon the taxable real or personal property in the county, and when such
levy for any reason has been adjudged invalid or void and has been ordered vacated or set
aside upon any ground by a court of competent jurisdiction, the board of county commissioners
shall convene for the purpose of making a proper levy of taxes upon the taxable real and
personal property involved for the years during which the levies were found or declared to be
void and invalid or ordered vacated.