Minnesota Statutes
Chapter 279 — Delinquent Real Estate Taxes
Section 279.001 — Purposes; Policy.

Laws pertaining to the processing of delinquent real estate taxes in this state respecting billing, delinquency, judgment, sale, forfeiture, and redemption create risks respecting the validity of the title of the state, or its successors in interest, arising out of the tax forfeiture process. It is the policy of the state of Minnesota that the body of law pertaining to the processing of delinquent real property taxes be liberally construed in favor of the state, its officers, agents, and its successors in interest, to accomplish the following:
(a) to promote the policy of unfettered marketability as expressed in section 284.28;
(b) to provide for uniform and reasonable notices to taxpayers and other interested parties with regard to:
(1) mailing of billing notices;
(2) notice of delinquency, judgment, and sale;
(3) notice of expiration of the redemption period; and
(c) to eliminate other potential defects or ambiguities as fetter the marketability of title held by the state, or its successors in interest.
1983 c 342 art 15 s 1

Structure Minnesota Statutes

Minnesota Statutes

Chapters 272 - 289 — Property Taxes

Chapter 279 — Delinquent Real Estate Taxes

Section 279.001 — Purposes; Policy.

Section 279.01 — Due Dates; Penalties.

Section 279.02 — Duties Of County Auditor And Treasurer.

Section 279.025 — Payment Of Delinquent Property Taxes, Special Assessments.

Section 279.03 — Interest On Delinquent Property Taxes.

Section 279.04 — Application.

Section 279.05 — Delinquent List, Filing, Effect.

Section 279.06 — Copy Of List And Notice.

Section 279.07 — Publication, Bids.

Section 279.08 — Newspaper, Designation.

Section 279.09 — Publication Of Notice And List.

Section 279.091 — Mailing Of Notice And List; Failure To Mail.

Section 279.092 — Publication And Related Costs.

Section 279.10 — Publication Corrected.

Section 279.12 — Certificate Before Payment.

Section 279.13 — Affidavit Of Publication.

Section 279.131 — Affidavit Of Mailing.

Section 279.14 — Conclusiveness Of Judgment, Jurisdictional Defects.

Section 279.15 — Who May Answer; Form.

Section 279.16 — Judgment When No Answer; Form; Entry.

Section 279.17 — Proceedings On Answer.

Section 279.18 — Judgment.

Section 279.19 — Application For Judgment.

Section 279.20 — Papers Filed By Clerk.

Section 279.21 — Appeal.

Section 279.22 — Opening And Vacating Of Tax Judgments.

Section 279.23 — Copy Of Judgment To County Auditor.

Section 279.25 — Payment Before Judgment.

Section 279.33 — Cancellation Of Certificates Of Forfeiture For Lands Which Were Exempt.

Section 279.34 — Application By Owner.

Section 279.37 — Confession Of Judgment For Delinquent Taxes.