N.D. Cent. Code § 61-12-32

Current through 2024 Legislative Session

Section 61-12-32 - Tax or assessment not void

The collection of no tax or assessment levied or ordered to be levied to pay for the location and construction of any project of flood irrigation laid out and constructed under this chapter shall be enjoined perpetually or declared absolutely void in consequence:

1. Of any error of any officer or board in the location and establishment thereof;

2. Of any error or informality appearing in the record of the proceedings by which any such project shall have been located or established; nor

3. For want of proper conveyance or condemnation of the right of way.

The court in which any proceeding may be brought to reverse or to declare void the proceedings by which any project has been located or established, or to enjoin the taxes levied to pay therefor, on application of either party, shall appoint such person or persons to examine the premises or to survey the same, or both, as may be deemed necessary, and the court on final hearing shall make such order in the premises as shall be just and equitable and may order such taxes, or any part thereof, to remain on the tax list for collection or, if the same shall have been paid under protest, shall order the whole or such part thereof as may be just and equitable to be refunded, the costs of said proceedings to be apportioned among the parties as justice may require.

N.D.C.C. § 61-12-32