7-12-2164. Payment of tax under protest -- action to recover. (1) When any tax levied and assessed under any of the provisions of this part is deemed unlawful by the party whose property is thus taxed or from whom such tax is demanded, such person may pay such tax or any part thereof deemed unlawful under protest to the county treasurer.
     (2) Thereupon, such party so paying or his legal representative may bring an action in any court of competent jurisdiction against the officer to whom such tax was paid or against the county in whose behalf the same was collected to recover such tax or any portion thereof so paid under protest. Any action instituted to recover such tax paid under protest must be commenced within 60 days after the date of payment thereof.
     (3) The tax so paid under protest shall be held by the county treasurer until the determination of any action brought for the recovery thereof.

     History: En. Ch. 123, L. 1915; superseded by Ch. 156, L. 1917; amd. Ch. 67, L. 1919; superseded by Sec. 24, Ch. 147, L. 1921; re-en. Sec. 4597, R.C.M. 1921; re-en. Sec. 4597, R.C.M. 1935; R.C.M. 1947, 16-1624.