No refund shall be granted unless an application for refund is approved and presented to the commissioner of revenue within two years from the date of the state assignment certificate.
(2184-2) 1937 c 443 s 2; 1973 c 582 s 3; 1999 c 243 art 13 s 18
Structure Minnesota Statutes
Chapters 272 - 289 — Property Taxes
Chapter 283 — Refund To Purchasers
Section 283.01 — Refund Of Money Paid At Tax Sale Or On Assignment; When Allowed.
Section 283.02 — In Case Of Exemption.
Section 283.03 — On Judgment; County To Be Party.
Section 283.04 — Limitation On Right.
Section 283.05 — Void Taxes Paid By Mortgagee; Refund.
Section 283.06 — Taxes Paid Twice.
Section 283.09 — Land Erroneously Returned As Improved; Appropriation.