North Dakota Century Code Title 57. Taxation § 57-08-02. Procedure--Action for relief by utility from assessment

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.