279.001 PURPOSES; POLICY.
Laws pertaining to the processing of delinquent real estate taxes in this state respecting
billing, delinquency, judgment, sale, forfeiture, and redemption create risks respecting the validity
of the title of the state, or its successors in interest, arising out of the tax forfeiture process.
It is the policy of the state of Minnesota that the body of law pertaining to the processing of
delinquent real property taxes be liberally construed in favor of the state, its officers, agents, and
its successors in interest, to accomplish the following:
(a) to promote the policy of unfettered marketability as expressed in section
(b) to provide for uniform and reasonable notices to taxpayers and other interested parties
with regard to:
(1) mailing of billing notices;
(2) notice of delinquency, judgment, and sale;
(3) notice of expiration of the redemption period; and
(c) to eliminate other potential defects or ambiguities as fetter the marketability of title
held by the state, or its successors in interest.
History: 1983 c 342 art 15 s 1