N.D. Cent. Code § 57-37.1-20
An action may be brought against the state by any interested person for the purpose of quieting title to any property against a lien, or claim of lien, for an estate tax under this chapter, or for the purpose of having it determined that any such property is not subject to any lien and is not chargeable with any tax under this chapter. No such action may be maintained if proceedings are pending in any court in this state in which the liability of such property for taxes under this chapter may be determined. All parties interested in said property and in the taxability thereof must be made parties thereto, and any interested person who refuses to join as plaintiff therein may be made a defendant. A summons for the state in such action must be served upon the state's attorney of the county where commenced and upon the tax commissioner.
N.D.C.C. § 57-37.1-20