2006 Minnesota Statutes

281.40 MAY REDEEM PART OF TRACT.
When any tract less than the whole parcel designated for taxation and bid in for the state
shall be taken or encumbered by such eminent domain proceedings, the tract so taken or
encumbered may be redeemed and the delinquent taxes and assessments thereon discharged, as
provided in sections 281.39 and 281.40, without redeeming or discharging the delinquent taxes
and assessments on the entire parcel so bid in for the state. When only such portion or fraction
of the parcel bid in for the state shall be redeemed and discharged from taxes and assessments,
the amount to be paid for such redemption and discharge from delinquent taxes and assessments
shall be computed by the auditor of the county wherein such lands are situated, and shall be
such a part or proportion of the amount designated by any such law permitting redemption and
discharge on payment of a fraction or percentage of the total amount due, as provided in sections
281.39 and 281.40, as the tract taken or encumbered by the proceedings and so redeemed bears
to the value of the entire parcel bid in for the state, and of which it forms a part. Any party
interested in such computation and determination of value, and aggrieved thereby, may, within
ten days following the filing thereof, appeal to the district court of the county wherein such
land is situated, by filing written notice of such appeal and proof of service thereof, with the
court administrator of such court.
History: (2176-2) 1933 c 274 s 2; 1Sp1986 c 3 art 1 s 82