North Dakota Code § 40-26-07

Actions to restrain collection of special assessments, avoid tax judgments -
Open in Lexace · Ask the AI about this section
Duty of court.
The court shall determine the true and just amount which any property attempted to be 
specially assessed for a special improvement should pay to make the same uniform with other 
special assessments for the same purpose, whenever any action or proceeding shall be 
commenced and maintained before the court to prevent or restrain the collection of any special 
assessment or part thereof made or levied by the officers of any municipality for any purpose 
authorized by law, if such assessment shall be held to be void by reason of noncompliance with 
any provision of the laws of this state. Unless the action challenges the determination of benefits 
and special assessments imposed for agricultural property, the amount of the assessment as 
the same appears on the assessment list shall be prima facie evidence of the true and just 
amount, and judgment must be rendered and given therefor against the party liable for such 
special assessment without regard to the proceedings had for the levy thereof. The judgment 
shall be a lien upon the property upon which a special assessment shall have been levied, of 
the same force and effect as the lien of a special assessment, and the lien of such special 
judgment shall be enforced by the court in such action. No action for said purposes shall be 
maintained unless it is commenced within six months after the special assessment is approved.

‹ Prev All North Dakota sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.