North Dakota Century Code Title 57. Taxation § 57-08-10. How often reassessment may be made

The power to reassess the property of any company may be exercised as often as may be necessary until the amount of taxes legally due from any company for any year under the assessment and taxation laws of this state has been determined finally and definitely. Whenever any tax or part thereof levied upon the property of any company has been declared illegal and such tax has been paid and not refunded, the payment so made must be applied, in case of reassessment, upon said property, and the reassessment of taxes to that extent must be deemed to be satisfied.