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281.275 COUNTY BOARD MAY PETITION DISTRICT COURT.
If at any time the county board is of the opinion that the ability of the person in the military
service to pay the taxes or assessments upon such real property is not materially affected by
reason of such service, it may petition the district court of the county wherein such real property is
situated for an order authorizing the property to be sold or otherwise disposed of under the laws
relating to tax-forfeited property in conformity with the provisions of the Soldiers' and Sailors'
Civil Relief Act of 1940, as amended, 50 United States Code Annotated App., section 560 (2).
Upon the filing of such petition the court shall fix a time and place for hearing thereon, and notice
of the time and place of such hearing and the relief requested thereat shall be served upon the
owner of such real property in like manner as a summons is served in a civil action. If there
be no appearance by such person who is in the military service of the United States, the court
shall proceed in the manner prescribed by the Soldiers' and Sailors' Civil Relief Act of 1940, as
amended, 50 United States Code Annotated App., sections 520 to 525, inclusive.
History: 1943 c 565 s 3; 1979 c 50 s 35