Upon the expiration of 20 days from the later of the filing of the affidavit of publication or the filing of the affidavit of mailing pursuant to section 279.131, the court administrator shall enter judgment against each and every such parcel as to which no answer has been filed, which judgment shall include all such parcels, and shall be substantially in the following form:
The judgment shall be entered by the court administrator in a book to be kept by the court administrator, to be called the real estate tax judgment book, and signed by the court administrator. The same presumption in favor of the regularity and validity of the judgment shall be deemed to exist as in respect to judgments in civil actions in such court, except where taxes have been paid before the entry of judgment, or where the land is exempt from taxation, in which cases the judgment shall be prima facie evidence only of its regularity and validity.
(2117) RL s 916; 1983 c 342 art 15 s 11; 1986 c 444; 1Sp1986 c 3 art 1 s 82; 1998 c 254 art 1 s 107; 2014 c 308 art 9 s 41
Structure 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 279.05 — 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 279.19 — Application For Judgment.
Section 279.20 — Papers Filed By Clerk.
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.