2004 Minnesota Statutes

     283.07 Taxes paid by mistake on railroad lands.  

    When it shall be made to appear to the board of county 
 commissioners of any county that any person has heretofore by 
 mistake paid taxes on real estate based on the good faith belief 
 at the time of payment that the person was the owner, in which 
 real estate the person never owned any right, title, or 
 interest, and which real estate had never been sold to any 
 person by such railroad company; but was, at the time of the 
 assessment and payment of such taxes, owned by a railroad 
 company and exempt from taxation, the county commissioners shall 
 certify the facts to the state auditor, and the state auditor 
 shall, if satisfied, upon consultation with the attorney 
 general, that the facts stated by the petitioner requesting 
 reimbursement are true, authorize the refunding to the person 
 who has paid such taxes the full amount so paid, together with 
 interest thereon from the date of such payment, and thereafter 
 the county auditor shall draw an order, for the sum so 
 authorized to be refunded, on the treasurer of such county, to 
 be countersigned and paid as other county orders.  The several 
 funds, state, county, town, city, school and other, shall be 
 charged with their several proportions of the amount so refunded.

    HIST: (2183) 1905 c 308 s 1; 1973 c 123 art 5 s 7; 1986 c 444