Minnesota Statutes
Chapter 278 — Real Or Personal Property Tax; Objection, Defense
Section 278.13 — Judgment To Be Final.

The judgment entered in such proceedings, except for the right of review on appeal, shall be final and conclusive as to the taxes involved therein. No defense or objection which might have been interposed by proceedings hereunder shall be interposed in delinquent tax proceedings except the defense that the taxes levied have been paid or that the property is exempt from the taxes so levied.
(2126-13) 1935 c 300 s 13