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272.39 STRUCTURES, TIMBER, OR MINERALS MAY BE SEIZED.
Any structure, timber, minerals, sand, gravel, peat, subsoil, or topsoil removed from any tract
of land upon which taxes are due and payable, as provided in this chapter, or so much thereof as
may be necessary, may be seized by the commissioner of finance, by the county auditor, or by
any person authorized by either of them in writing, and sold in the manner provided for sale of
personal property in satisfaction of taxes. All moneys received from such sale in excess of the
amount necessary to satisfy such taxes and the costs and expenses of seizure and sale shall be
returned to the owner of such structure, timber, minerals, sand, gravel, peat, subsoil, or topsoil, if
known, and, if unknown, shall be deposited in the county treasury subject to the right of the owner.
History: (2204) RL s 978; 1931 c 333 s 2; 1941 c 397 s 2; 1973 c 492 s 14