N.D.C.C. § 57-45-09 — Submission to county commissioners prerequisite to actions

No action may be brought in the courts of this state to annul any taxes or tax assessments,
except special assessments for public improvements, or to recover back taxes erroneously paid,
or any part thereof, until the same first has been submitted to the board of county
commissioners for adjustment in accordance with the existing law, and any action brought
without having been first submitted to the board of county commissioners must be dismissed
without prejudice.