N.D. Cent. Code § 57-08-06
Current through the 2023 Legislative Sessions
If any tax levied upon property which is assessed by the state board of equalization is adjudged illegal or nonenforceable, or is set aside by any state or federal court of competent jurisdiction, the board, whether any part of the taxes assessed and levied have been paid or not, forthwith shall reascertain and redetermine the value of the property involved.
N.D.C.C. § 57-08-06