When the sheriff shall pay into the county treasury rents collected, as provided in section 280.38, the same shall be applied in the inverse order to that in which such taxes were levied, crediting the same as follows: (1) against penalties, interest, and costs upon the last delinquent taxes, (2) against such taxes as levied; and the same procedure shall be followed for each year's delinquent taxes until such payments have been exhausted. When, under section 280.38, a year's taxes are partially paid, interest shall be charged thereafter only upon the unpaid balance. In case of part payment of the taxes for any year, the land affected shall remain, as to the unpaid balance, subject to sale, redemption, forfeiture, and all other proceedings respecting delinquent taxes in like manner as for a full year's taxes.
1941 c 97 s 2
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.