1999 Minnesota Code
Chapters 272 - 289 Property Taxes
Chapter 272 Taxation, General Provisions
Section 272.10 Right to assess and collect; limitation.
272.10 Right to assess and collect; limitation.
Except as hereinafter provided, the right to assess property omitted in any year, or to reassess taxes upon property prevented from being collected in any year, either as authorized and directed by this chapter or otherwise, shall not be defeated by reason of any limitation contained in any statute of this state, and, except as otherwise provided in this chapter, there shall be no limitation of time upon the right of the state to provide for and enforce the assessment and collection of taxes upon all property subject to taxation.
HIST: (2206) RL s 980; 1939 c 423 s 1
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