N.D. Cent. Code § 61-09-16

Current through 2023 Legislative Sessions

Section 61-09-16 - Payment of assessments under protest - When refunding taxes or assessments

When any person against whose property assessments as provided in this chapter have been made shall pay the same under protest as provided by the general revenue laws of this state, the board may pass upon and make orders disposing of the moneys paid under protest in the same form and manner as the boards of county commissioners are authorized to act in the case of general taxes, and such proceedings shall be had as provided in title 57, so far as such provisions apply. No taxes or assessments shall be ordered refunded unless the person complaining shall file in the office of the secretary of such district a copy of the person's tax receipt, showing the same paid under protest, together with an affidavit in writing showing one of the following reasons why such taxes or assessments should be refunded:

1. That the land upon which such taxes or assessments were levied is not within the boundaries of the district for which the lands were taxed or assessed.

2. That the said lands are exempt by law, setting forth the reason therefor.

3. Repealed by S.L. 1957, ch. 380, § 1.

N.D.C.C. § 61-09-16