If any tax levied upon property which is assessed by the state board of equalization is adjudged illegal or nonenforceable, or is set aside by any state or federal court of competent jurisdiction, the board, whether any part of the taxes assessed and levied have been paid or not, forthwith shall reascertain and redetermine the value of the property involved.
N.D. Cent. Code § 57-08-06
When reassessment to be made
Official source: North Dakota Legislative Branch. Reproduced from public-domain North Dakota statutes; confirm against the official source for the current text. Not legal advice.