Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature

Office of the Revisor of Statutes

The proceeds of any parcel of land so sold, to the amount of taxes, penalties, interest, and
costs charged thereon, shall be distributed as provided by law for the distribution of the like
sums upon sales for delinquent taxes. The portion thereof due to the state shall be paid to the
commissioner of finance, and the excess, if any, above the taxes, penalties, interest, and costs
charged upon the land, shall be included in such draft and be paid in like manner for the benefit
of the state. If any parcel be sold for less than the amount charged thereon, the state taxes
shall first be paid and the remainder, if any, distributed pro rata to the several funds for which
the taxes were levied.
History: (2145) RL s 939; 1973 c 492 s 14; 2003 c 112 art 2 s 36

Official Publication of the State of Minnesota
Revisor of Statutes