2005 Minnesota Statutes - 360.64 — Aircraft tax lien; remedies, prosecution.

     360.64 Aircraft tax lien; remedies, prosecution.  


    All taxes imposed under the provisions of this act shall be 
 deemed the personal obligation of the aircraft owner and the 
 amount of such tax, including added penalties for the nonpayment 
 thereof, shall be a first lien upon the aircraft taxed, 
 paramount and superior to all other liens thereon whether 
 previously or subsequently accruing thereon; and, in addition to 
 any other remedy herein prescribed, the state shall have a right 
 of action against the owner for the recovery of the amount of 
 any delinquent tax thereon, including the penalties accruing 
 because of the nonpayment thereof, or for the enforcement of the 
 tax lien thereon hereby declared, or both, in any court of 
 competent jurisdiction.  The county attorney of the county in 
 which such aircraft is owned shall perform such service in the 
 matter of the commencement and prosecution of such suit or in 
 the prosecution of any other remedy for the enforcement of such 
 tax as the attorney general may require.  


    HIST: 1945 c 411 s 14; 1949 c 161 s 14