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Minnesota Legislature

Office of the Revisor of Statutes

92.51 TAXATION; REDEMPTION; SPECIAL CERTIFICATE.
State lands sold by the director become taxable. A description of the tract sold, with the name
of the purchaser, must be transmitted to the proper county auditor. The auditor must extend the
land for taxation like other land. Only the interest in the land vested by the land sale certificate in
its holder may be sold for delinquent taxes.
History: (6323) RL s 2439; 1909 c 114 s 1; 1985 c 265 art 3 s 1; 1986 c 444; 1999 c 243
art 13 s 1