N.D. Cent. Code § 57-08-04
If the amount of tax justly and equitably due from a utility is determined finally to be less than the amount paid, the excess must be refunded to the utility by the direction of the court, and for that purpose the county auditor of each county which was a party to the action, upon the filing in the auditor's office of a certified copy of such final determination, shall draw a warrant upon the county treasurer for the amount to be refunded. The amount refunded must be charged against the funds of the state, county, township, city, school district, or other taxing district in the hands of the county treasurer or funds which thereafter may be collected in such proportion as the amount refunded bears to the amount collected for the benefit of each such taxing district on the original assessment.
N.D.C.C. § 57-08-04