In any case where taxes for two or more years are delinquent against a parcel of land, the taxes, or a portion of them, if held by the state, may be paid in the inverse order to that in which the taxes were levied, with accrued penalties, interest, and costs upon the taxes so paid, without payment of the taxes for the first of such years; provided, that such payment shall not affect the lien of any unpaid taxes or tax judgment.
1941 c 97 s 1; 2008 c 154 art 2 s 22
Structure Minnesota Statutes
Chapters 272 - 289 — Property Taxes
Chapter 280 — Real Estate Tax Judgment Sales
Section 280.001 — Public Sales, Auditor's Certificates Abolished.
Section 280.01 — State Bid In At Sale.
Section 280.02 — Public Vendue.
Section 280.03 — Certificate Of Sale.
Section 280.04 — Who May Purchase.
Section 280.05 — Prohibited Purchasers.
Section 280.06 — Wrong Name Of Owner.
Section 280.07 — Entries After Sale.
Section 280.08 — Record Of Assignment.
Section 280.09 — Failure To Record.
Section 280.10 — Payment Of Subsequent Taxes.
Section 280.11 — Lands Bid In For State.
Section 280.29 — Proceeds Of Sale, How Distributed.
Section 280.33 — Certificates And Deeds As Evidence; Grounds For Setting Aside.
Section 280.35 — Invalid Certificate.
Section 280.37 — Endorsement Before Record.
Section 280.38 — Lands Bid In For The State; Attachments.
Section 280.385 — Acquisition Of Tax-delinquent Land Before Forfeiture.
Section 280.39 — Delinquent Taxes May Be Paid In Inverse Order.
Section 280.40 — Taxes Collected By Sheriff Applied In Inverse Order.