North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-45-09
Submission to county commissioners prerequisite to actions
Official textlegis.nd.gov
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.
Source: view the official PDF
In this chapter (14 sections)
- 57-45-01 · Taxes paid by occupant or tenant
- 57-45-02 · Taxes paid by mortgagees or others having liens
- 57-45-03 · Tax commissioner to furnish list of lands added to or taken…
- 57-45-04 · Tax commissioner to collect taxes when other officer neglects
- 57-45-05 · Officer's refusal to perform duty - Penalty
- 57-45-06 · Suits against officers defended at expense of county
- 57-45-08 · Consolidated tax account
- 57-45-09 · Submission to county commissioners prerequisite to actions
- 57-45-10 · Tender of taxes
- 57-45-11 · Limitation of action against tax deed
- 57-45-12 · Procedure when taxes or tax lien foreclosures are declared…
- 57-45-13 · Supplemental proceedings to enforce collection of state taxes
- 57-45-14 · When tax may be held invalid
- 57-45-15 · Fraudulent tax receipts - Penalty