If answers be filed within the time hereinbefore prescribed, the issues raised thereby shall stand for trial at any general term of the district court in the county where such proceedings are pending in session when the time to file answers shall expire, or, if the court be not then in session, then at the next general or special term appointed to be held in such county; and, if no such term be appointed to be held within 30 days thereafter, then the same shall be brought to trial at any general term appointed to be held within the judicial district, upon ten days' notice. The county attorney of the county in which such taxes are levied shall take charge of and prosecute such proceedings, but the county board may employ any other attorney to assist the county attorney. At the term at which the proceedings come on for trial, they shall take precedence of all other business before the court. The court shall, without delay and summarily, hear and determine the objections or defenses made by the answers, and shall direct judgment accordingly, and in the trial thereof shall disregard all technicalities and matters of form not affecting the substantial merits.
(2118) RL s 917; 1986 c 444
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.