2005 Minnesota Statutes - 279.19 — Application for judgment.

     279.19 Application for judgment.  


    If all provisions of law in relation to assessment and levy 
 of taxes have been complied with, of which the list so filed 
 with the court administrator shall be prima facie evidence, 
 judgment shall be rendered for such taxes and the penalties and 
 costs.  No omission of any of the things by law provided in 
 relation to such assessment and levy, or of anything required by 
 any officer to be done prior to the filing of the list with the 
 court administrator, shall be a defense or objection to the 
 taxes appearing upon any parcel of land, unless it be also made 
 to appear to the court that such omission has resulted to the 
 prejudice of the party objecting, and that the taxes thereon 
 have been partially, unfairly, or unequally assessed, or that 
 such parcel has been assessed and taxed at a valuation greater 
 than its real and actual value, in which case, but no other, the 
 court may reduce the amount of taxes thereon, and give judgment 
 accordingly.  It shall always be a defense, when made to appear 
 by answer and proofs, that the taxes have been paid, or that the 
 property was not subject to taxation.  


    HIST: (2120) RL s 919; 1Sp1986 c 3 art 1 s 82