2004 Minnesota Statutes

     281.274 May be withheld from sale, payments. 

    Subdivision 1.    Payment by person in military service.  The 
 owner of any real property withheld 
 from sale pursuant to section 281.273, or the owner's agent or 
 representative, may at any time while entitled to have the same 
 withheld from sale under the Soldiers' and Sailors' Civil Relief 
 Act of 1940, as amended, pay the aggregate amount of all 
 delinquent taxes and assessments as provided in subdivision 2 in 
 one payment without penalties, interest or costs or in ten 
 installments as provided in subdivision 3.  Upon full payment of 
 such aggregate amount of all delinquent taxes and assessments, 
 the forfeiture shall be canceled and of no effect, and the 
 county auditor shall certify to the commissioner of revenue the 
 following facts:  The description of the real property, the name 
 of the owner thereof, the particulars of the owner's military 
 service for the United States, so far as known, the payment in 
 full of the aggregate amount of such taxes and assessments, and 
 the date thereof.  Upon receipt of such certificate from the 
 county auditor, such owner shall receive a quitclaim deed to 
 such property from the state executed by the commissioner of 
 revenue. 

    Subd. 2.    Payment amount.  The aggregate amount to be paid as 
 provided in 
 subdivision 1 shall mean the sum of the taxes and assessments 
 without penalties, interest or costs accrued against such real 
 property and unpaid, including taxes and assessments levied and 
 assessed as omitted taxes as hereinafter provided.  When an 
 application is made to pay taxes and assessments as provided in 
 subdivision 1, the auditor shall levy and assess against such 
 real property as omitted taxes, upon the basis of the net tax 
 capacity in effect in the last year in which taxes included in 
 such notice of expiration of the time for redemption were levied 
 and assessed, all taxes which would have been assessed in each 
 year after the last year so included in such notice and all 
 assessments which would have been levied and assessed against 
 such real property after the last year included in such notice.  

    Subd. 3.    Time of payment.  When any person accorded the right 
 in subdivision 
 2 to pay taxes makes application to the county auditor to pay 
 the aggregate amount of such taxes and assessments in 
 installments, the person shall pay one-tenth of the aggregate 
 amount of such taxes and assessments at the time of application 
 and the balance thereof in nine equal annual installments, with 
 the privilege of paying the unpaid balance in full at any time, 
 with interest at the rate of four percent on the balance 
 remaining unpaid each year, the first installment of principal 
 and interest to become due and payable on October 31 of the year 
 following the year in which the application was made, the 
 remaining installments to become due and payable on October 31 
 of each year thereafter until fully paid.  Failure to make any 
 payment herein required within 60 days from the date on which 
 payment was due shall constitute default and upon such default 
 the right, title, and interest of such person in the military 
 service or the person's heirs, representatives or assigns in 
 such real property shall terminate without the doing by the 
 state of any act or thing.  

    HIST: 1943 c 565 s 2; 1973 c 582 s 3; 1986 c 444; 1988 c 719 
 art 5 s 84; 1989 c 329 art 13 s 20