2006 Minnesota Statutes

279.34 APPLICATION BY OWNER.
The owner at the time of forfeiture or someone authorized to act in the owner's behalf shall
file an application for cancellation with the county auditor submitting therewith a statement of
the facts of the case and satisfactory proof that the supposed forfeiture was erroneous upon one
or more of the grounds stated in section 279.33. Such application may be made by the county
auditor when the auditor has knowledge of the facts. Such application shall be considered by the
county board and the county auditor as in the case of application under section 270C.86, and shall
thereafter be submitted to the commissioner of revenue with the recommendation of the county
board and the county auditor. The commissioner of revenue shall consider the application and on
determining that the supposed forfeiture was erroneous upon such grounds shall order the county
auditor to record and file in the manner in which the original certificate of forfeiture was recorded
and filed a certificate of cancellation, specifically describing the land which did not in fact forfeit,
which shall refer to the original certificate, the provisions of sections 279.33 and 279.34, and the
proceedings taken pursuant thereto, and state that the original certificate is void, as to such lands,
upon the grounds so determined. Upon compliance with such order by the county auditor, the
supposed forfeiture and original certificate thereof, as to lands included therein but which the
commissioner found by order did not in fact forfeit, shall be void. Unless exempt, the lands
affected by such cancellation shall be deemed to have been subject to taxation as if the supposed
forfeiture had not occurred, and all taxes and assessments which have been canceled or omitted be
reinstated or levied and assessed as in the case of omitted taxes, as the case may require.
History: (2164-12b) 1939 c 312 s 2; 1941 c 441 s 2; 1947 c 279 s 2; 1973 c 582 s 3; 1986 c
444; 2005 c 151 art 2 s 17