Minnesota Statutes
Chapter 435 — Public Improvements, Other Proceedings
Section 435.23 — Reassess Tax-forfeited Land Back In Private Ownership.

Any municipality, political subdivision, or other public authority may make a reassessment or new assessment pursuant to section 429.071, subdivision 4, notwithstanding that the original assessment may have been made pursuant to other general law or a special law.
1976 c 259 s 2