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Minnesota Legislature

Office of the Revisor of Statutes

When, prior to the passage of Laws 1939, chapter 328, the forfeiture to the state for taxes of
any parcel of land heretofore sold pursuant to Laws 1935, chapter 386, has been invalidated in a
proceeding in court, the purchaser from the state, or the purchaser's assigns, shall be reimbursed
out of any money in the forfeited tax sale fund for the amount of the purchase price or the portion
thereof actually paid, with interest at four percent. Application for such reimbursement shall be
made to the county auditor of the county where such parcel is located and shall be accompanied
by a certified copy of the judgment or decree invalidating such forfeiture and a quitclaim deed
from the purchaser, or the purchaser's assignee, running to the state in trust for its interested
taxing districts as grantee. The county auditor shall present the instruments herein referred to, to
the county attorney and, after receiving an opinion, in writing, from the county attorney that the
applicant is entitled to reimbursements under this section, shall draw an order upon the county
treasurer in favor of the applicant for the sum to which the applicant is entitled, which shall be
paid by the treasurer out of the moneys in the forfeited tax sale fund. If there are not sufficient
moneys in the fund to pay the order, money to care for the deficiency shall be temporarily
transferred from the general revenue fund of the county. After such refundment is made any taxes
or assessments heretofore canceled shall be reinstated and the amount of taxes and assessments
that would have been levied subsequent to the date of the supposed forfeiture shall be assessed
and levied against the land as omitted taxes, and the lien of the state for any such taxes or
assessments may be enforced as in other cases where taxes are delinquent.
History: (2139-27L) 1939 c 328 s 8; 1986 c 444