2001 Minnesota Statutes

     272.44 Taxes paid by lien holders are an additional lien.

    Any person who has a lien, by mortgage or otherwise, upon 
 any land upon which the taxes have not been paid, may pay such 
 taxes before or after the same become delinquent, and the 
 interest, penalty, and costs, if any, thereon; and the money so 
 paid shall be an additional lien on such land; and, with the 
 interest thereon at the rate specified in the mortgage or other 
 instrument, shall be collectible with, as a part of, and in the 
 same manner as the amount secured by the original lien.  No 
 interest shall accrue on the taxes so paid by such mortgagee 
 prior to June first of the year in which such taxes become due 
 and payable.  

    HIST: (2209) RL s 983