The owner at the time of forfeiture or someone authorized to act in the owner's behalf shall file an application for cancellation with the county auditor submitting therewith a statement of the facts of the case and satisfactory proof that the supposed forfeiture was erroneous upon one or more of the grounds stated in section 279.33. Such application may be made by the county auditor when the auditor has knowledge of the facts. Such application shall be considered by the county board and the county auditor as in the case of application under section 270C.86, and shall thereafter be submitted to the commissioner of revenue with the recommendation of the county board and the county auditor. The commissioner of revenue shall consider the application and on determining that the supposed forfeiture was erroneous upon such grounds shall order the county auditor to record and file in the manner in which the original certificate of forfeiture was recorded and filed a certificate of cancellation, specifically describing the land which did not in fact forfeit, which shall refer to the original certificate, the provisions of sections 279.33 and 279.34, and the proceedings taken pursuant thereto, and state that the original certificate is void, as to such lands, upon the grounds so determined. Upon compliance with such order by the county auditor, the supposed forfeiture and original certificate thereof, as to lands included therein but which the commissioner found by order did not in fact forfeit, shall be void. Unless exempt, the lands affected by such cancellation shall be deemed to have been subject to taxation as if the supposed forfeiture had not occurred, and all taxes and assessments which have been canceled or omitted be reinstated or levied and assessed as in the case of omitted taxes, as the case may require.
(2164-12b) 1939 c 312 s 2; 1941 c 441 s 2; 1947 c 279 s 2; 1973 c 582 s 3; 1986 c 444; 2005 c 151 art 2 s 17
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.