North Dakota Code § 57-08-05

Tax actions by utility - Manner of trial - Tender
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In any action, suit, or proceeding brought by a utility, in the state courts, to set aside, 
restrain, or postpone the payment or collection of any tax levied upon the property of the utility, 
no injunction, order, or writ to enjoin or restrain the payment or collection of the tax may issue, 
or be continued in force, unless said company pays to the county treasurer of each county in 
which a portion of such property is located, for the use of the county, the amount of taxes which 
the court shall determine primarily to be justly and equitably due from such company. Such 
primary determination must be made by the state court in which the action, suit, or proceeding is 
pending, upon motion, summarily and without delay.

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