7-13-2308. Payment of tax under protest -- action to recover. (1) When the tax is considered unlawful for any reason by the person whose property is taxed, whether or not the person has protested the tax at the hearing provided for in 7-13-2306(4), the person may pay the tax or the installments of the tax under protest in the manner provided by 15-1-402 and, within the time prescribed and in the manner provided by 15-1-402, may commence an action to recover the tax or installments and in that action may contest and litigate the payment of the tax on the same grounds and for the same reasons stated in the written protest and for no other reasons and on no other grounds.
(2) All of the provisions of 15-1-402 for the retention or refunding of taxes paid under protest apply to taxes paid under protest under this section.
History: En. Sec. 27, Ch. 242, L. 1957; amd. Sec. 3, Ch. 258, L. 1959; amd. Sec. 1, Ch. 46, L. 1961; amd. Sec. 1, Ch. 68, L. 1963; amd. Sec. 9, Ch. 167, L. 1965; amd. Sec. 1, Ch. 263, L. 1967; amd. Sec. 5, Ch. 296, L. 1977; R.C.M. 1947, 16-4527(part); amd. Sec. 568, Ch. 61, L. 2007.
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