N.D. Cent. Code § 57-08-03: Action against state for refund of excessive taxes paid by utility - Limitation

Any company claiming to be aggrieved by the levy of a tax upon its property and alleging facts showing substantial injustice in the determination by the state board of equalization, within six months after the payment of the tax under protest, may bring and maintain an action against the state to recover such part of the tax as exceeds the amount the company should have paid.