1998 Minnesota Statutes

     92.22 Refunds of tax certificates on reform school lands.

    If (1) a tax certificate of sale or state assignment 
 certificate describes reform school lands, so-called, or any 
 tract, lot, or subdivision of them, and (2) the certificate was 
 sold by the state upon contract before 1902, to a purchaser who 
 has since defaulted on the contract so that the land is now 
 owned in fee simple by the state, and (3) the holder of the 
 certificate became holder before the adoption of Laws 1902, 
 Extra Session, chapter 2, the holder may petition the county 
 board of the county where the lands are, setting forth fully and 
 fairly the facts pertaining to the certificate.  The board shall 
 inquire into the truth of the facts alleged in the petition.  If 
 it is satisfied that the facts are fully and fairly stated, it 
 shall so certify to the director. 

    If the director is satisfied that a refund should be made 
 to the holder for the amount of the certificate without 
 interest, the director shall authorize the refund of the amount 
 paid for it, plus the amount of other subsequent taxes on the 
 property paid by the holder.  The refund must not include 
 interest on any of these amounts.  Upon the surrender of the 
 proper assignment of these certificates, the county auditor 
 shall draw an order upon the county treasurer for the sum of the 
 refund.  The order must be countersigned and paid like other 
 county orders.  The state, county, town, city, school, and other 
 funds, shall be charged with their proportions of the amount 
 refunded.  

    HIST: (6292) 1909 c 491 s 1; 1973 c 123 art 5 s 7; 1985 c 265 
 art 3 s 1; 1986 c 444