If the rights of a purchaser of state public land or heirs, representatives, or assigns of the purchaser, have been absolutely terminated, all unpaid taxes and assessments against the land at the date of the termination are canceled and the county auditor must record the termination.
1941 c 374 s 10; 1985 c 265 art 3 s 1; 1986 c 444
Structure Minnesota Statutes
Chapters 92 - 94 — Lands And Minerals
Chapter 92 — State Lands; Sales; Investment Of Proceeds
Section 92.01 — State Public Lands Or State Lands.
Section 92.025 — School Trust Land Definition.
Section 92.03 — Minimum Price Of Lands.
Section 92.04 — Minimum Price Of Certain State Lands.
Section 92.06 — Payments; Interest.
Section 92.07 — Sales By Subdivisions.
Section 92.08 — Surveys And Resurveys.
Section 92.10 — Maps And Plats.
Section 92.115 — Valuation Of State Lands; Minimum Bid.
Section 92.12 — Appraisal Of School And Other State Lands.
Section 92.122 — Compensating Permanent School Fund.
Section 92.13 — State Lands; Date Of Sale.
Section 92.145 — Unsold Lands.
Section 92.16 — Certificate Of Sale.
Section 92.163 — Extension For Payment On State Land Certificates.
Section 92.165 — Certificate Of Release.
Section 92.17 — Effect Of Certificate; Record.
Section 92.18 — Divided Certificates.
Section 92.19 — Assignment; Extensions Of Payment.
Section 92.20 — Void Sales; Refund.
Section 92.21 — Redemption Of Forfeited State Lands.
Section 92.211 — Time Of Payment Extended.
Section 92.212 — Certain Lands Presumed Abandoned.
Section 92.213 — Limitation Of Actions.
Section 92.214 — Certificates Deemed Canceled In Certain Cases.
Section 92.215 — Taxes Canceled.
Section 92.23 — Payments; Receipts.
Section 92.24 — Money Paid To Commissioner Of Management And Budget.
Section 92.26 — Statement Of Sales.
Section 92.27 — Commissioner's Report On Close Of Sale.
Section 92.28 — Proceeds Of Sales; Distribution.
Section 92.30 — State To Sell Certain Lands.
Section 92.31 — State May Exchange Land.
Section 92.32 — Governor To Execute Conveyances.
Section 92.321 — Sale For Forestry Purposes.
Section 92.34 — County Land Classification Committee.
Section 92.35 — Duties And Powers.
Section 92.36 — Lands Classified.
Section 92.37 — Report To Legislature.
Section 92.45 — State Land On Meandered Lakes Withdrawn From Sale.
Section 92.46 — Lands As Campgrounds.
Section 92.50 — Unsold Lands Subject To Sale May Be Leased.
Section 92.501 — Leasing Lands To Farm Wild Rice.
Section 92.502 — Leasing Tax-forfeited And State Lands.
Section 92.503 — Conservation Planning Leases.
Section 92.51 — Taxation; Redemption; Special Certificate.
Section 92.685 — Land Management Account.
Section 92.69 — Endowment Account.
Section 92.70 — Land Use Trespass.
Section 92.71 — Direct Sale To Department Employee Prohibited.