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Any person having any estate, right, title, or interest in, or lien upon, any parcel of land
embraced in such list as published, within 20 days after the last publication of the notice, may file
with the court administrator of the district court an answer setting forth a defense or objection to
the tax or penalty against such parcel of land. The answer need not be in any particular form,
but shall clearly refer to the parcel of land intended, and set forth in concise language the facts
constituting the defense or objection to such tax or penalty; and, if the list shall embrace the taxes
for two or more years, the defense or objection may be to the taxes or penalty for one or more of
such years. The answer may embrace the defense or objection to any number of parcels of land in
or upon which the person has any estate, right, title, interest, or lien.
History: (2116) RL s 915; 1983 c 342 art 15 s 10; 1986 c 444; 1Sp1986 c 3 art 1 s 82

Official Publication of the State of Minnesota
Revisor of Statutes