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Minnesota Legislature

Office of the Revisor of Statutes

279.22 OPENING AND VACATING OF TAX JUDGMENTS.
The court wherein any tax judgment is entered may, at any time, upon satisfactory proof,
vacate and set aside such judgment on the ground that the tax in question was paid before
judgment was rendered, or that the land in question was not subject to taxation. Application to
open such judgment may be summary, upon such notice to the purchaser and county auditor as
the court may direct; and, if a defense is allowed to be interposed, the case shall proceed in all
respects as in defended cases.
History: (2123) RL s 922; 1939 c 311