Every jurisdictional utility against which an assessment is made shall pay the amount thereof and, after such payment, may under the conditions in the State Natural Gas Regulation Act, at any time within one year from the date the payment was made, sue the state in an action at law to recover the amount paid with legal interest thereon from the date of payment, upon the ground that the assessment was excessive, erroneous, unlawful, or invalid in whole or in part. If it is finally determined in such action that any part of the assessment, for which payment was made, was excessive, erroneous, unlawful, or invalid, the State Treasurer shall make a refund to the claimant as directed by the court.
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