7-13-2308. Payment of tax under protest -- action to recover. (1) Where such tax is deemed unlawful for any reason by the person whose property is taxed, whether or not he has protested the same at the hearing provided for in 7-13-2306(4), he may pay the tax or the installments thereof under protest in the manner provided by 15-1-402 and, thereupon and within the time prescribed and in the manner provided by 15-1-402, may commence an action to recover such tax or installments and in such action contest and litigate the payment of such tax on the same grounds and for the same reasons that he has stated in his 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 shall 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).