North Dakota Code § 57-08-02

Procedure - Action for relief by utility from assessment
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At any time after an action is brought pursuant to section 57 -08-01, the district court, either 
before or during trial, may allow the plaintiff to pay to the state or municipalities interested any 
part of the taxes involved in the action under such agreement as may be made between the 
plaintiff or plaintiffs and the attorney general on behalf of all defendants, or under such terms as 
the court may fix. Such agreement, when ratified by the court, is binding upon all parties to the 
action. At the time the action is brought, the plaintiff is required to file with the clerk of the district 
court a bond payable to the state of North Dakota, in such form as may be fixed by the district 
court, and in an amount sufficient to cover all anticipated costs of the action, said bond to be 
approved as to amount and form by the clerk of the district court. The decision of the district 
court in such action is subject to appeal to the supreme court in the manner now provided by 
statute for appeal in civil actions. No application need be submitted to the board of county 
commissioners before such action is commenced.

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