2005 Minnesota Statutes - 279.32 — Delinquent taxes; entry of judgment in certain cases.

     279.32 Delinquent taxes; entry of judgment in certain 
  cases.  


    Where lands bid in for the state for delinquent taxes 
 between the passage of Laws 1933, chapter 366, and the passage 
 of Laws 1935, chapter 278, have not been assigned to actual 
 purchasers, the county board of the county in which such lands 
 are located may, at any time prior to February 1, 1945, adopt a 
 resolution instructing the county auditor to list such lands as 
 delinquent for taxes for 1942 and to file and docket such list 
 with the court administrator of the district court as though 
 said taxes for 1942 were the first delinquent taxes against said 
 lands and judgment shall be entered and proceedings taken with 
 reference to such lands as though the delinquent taxes for the 
 year 1942 constituted the first instance of real estate tax 
 delinquency with respect thereto; provided, that nothing herein 
 contained shall impair the right of the state to enforce any 
 lien in its favor which has accrued by reason of the delinquency 
 or nonpayment of taxes for any year prior to the year 1942.  


    HIST: (2164-4c) 1939 c 310; 1943 c 240 s 1; 1Sp1986 c 3 art 1 
 s 82