76-13-210. Payment under protest. An owner who is required to pay to the county treasurer any sum for forest protection as required by this part or part 1 and who contends that he is not legally obligated to pay the sum or some part thereof shall pay it to the county treasurer under written protest stating the reasons for the protest. The payment under protest and all proceedings subsequent thereto shall be in conformity with the law of this state providing for the payment of taxes under protest and action to recover the same. In the hearing and determination of any action to recover the payment under protest, all questions of the legality and reasonableness of the proceedings of the board and the department may be reviewed and decided.

     History: En. Sec. 12, Ch. 128, L. 1939; amd. Sec. 9, Ch. 253, L. 1974; R.C.M. 1947, 28-112.