# N.D. Cent. Code § 57-45-09: 57-45-09. Submission to county commissioners prerequisite to actions

> North Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-09

## Section

- **Citation:** N.D. Cent. Code § 57-45-09
- **Heading:** 57-45-09. Submission to county commissioners prerequisite to actions
- **Jurisdiction:** North Dakota
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** ND Code / Title 57 / Chapter 57-45 / Section 57-45-09

## Text

57-45-09. Submission to county commissioners prerequisite to actions

No action may be brought in the courts of this state to annul any taxes or tax assessments,

except special assessments for public improvements, or to recover back taxes erroneously paid,

or any part thereof, until the same first has been submitted to the board of county

commissioners for adjustment in accordance with the existing law, and any action brought

without having been first submitted to the board of county commissioners must be dismissed

without prejudice.

## Nearby sections

- [N.D. Cent. Code § 57-45-01 57-45-01. Taxes paid by occupant or tenant](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-01.md)
- [N.D. Cent. Code § 57-45-02 57-45-02. Taxes paid by mortgagees or others having liens](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-02.md)
- [N.D. Cent. Code § 57-45-03 57-45-03. Tax commissioner to furnish list of lands added to or taken from tax rolls](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-03.md)
- [N.D. Cent. Code § 57-45-04 57-45-04. Tax commissioner to collect taxes when other officer neglects](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-04.md)
- [N.D. Cent. Code § 57-45-05 57-45-05. Officer's refusal to perform duty - Penalty](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-05.md)
- [N.D. Cent. Code § 57-45-06 57-45-06. Suits against officers defended at expense of county](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-06.md)
- [N.D. Cent. Code § 57-45-07 57-45-07. Debts of municipalities void if entailing taxation beyond the rate fixed by law](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-07.md)
- [N.D. Cent. Code § 57-45-08 57-45-08. Consolidated tax account](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-08.md)
- [N.D. Cent. Code § 57-45-09 57-45-09. Submission to county commissioners prerequisite to actions](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-09.md)
- [N.D. Cent. Code § 57-45-10 57-45-10. Tender of taxes](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-10.md)
- [N.D. Cent. Code § 57-45-11 57-45-11. Limitation of action against tax deed](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-11.md)
- [N.D. Cent. Code § 57-45-12 57-45-12. Procedure when taxes or tax lien foreclosures are declared invalid](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-12.md)
- [N.D. Cent. Code § 57-45-13 57-45-13. Supplemental proceedings to enforce collection of state taxes](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-13.md)
- [N.D. Cent. Code § 57-45-14 57-45-14. When tax may be held invalid](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-14.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-45_S57-45-09. Check the current official text before relying on it. Not legal advice.