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Minnesota Legislature

Office of the Revisor of Statutes

272.23 TAXABILITY IN LITIGATION.
When the taxability of any of the lands mentioned in sections 272.21 and 272.22, or of any
interests therein, is in litigation, the proper officers of any county or subdivision of the state in
which such lands lie, in fixing the tax rate, may fix such rate as will raise the amount required
on other property as if such lands or interests were not taxable for such year; but such lands and
interests shall be assessed and taxed as other property.
History: (2223) RL s 995