2007 Minnesota Code
Chapters 272 - 289 Property Taxes
Chapter 272 Taxation, General Provisions
Section 272.33 ASSESSMENTS FOR LOCAL IMPROVEMENTS IN CITIES OF FIRST CLASS.
272.33 ASSESSMENTS FOR LOCAL IMPROVEMENTS IN CITIES OF FIRST CLASS.
All assessments for local improvements made or levied by the proper authorities of any
municipality in the state now or hereafter having a population of over 50,000, and bid in by any
such municipality on or subsequent to the first day of January, 1908, or which may hereafter be
made or levied and bid in by any such municipality, shall be of equal rank with the lien of the state
for general taxes which have been or may hereafter be levied upon the property under the general
laws of the state, so long as the liens for local improvements or the liens for general taxes continue
to be held and owned by the state or any such municipality, respectively, and all titles derived
from or based upon either class of liens shall maintain the same status between themselves so
long as they remain the property of the state or any such municipality, respectively.
History: (2194) 1913 c 202 s 1
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