Minnesota Legislature
Office of the Revisor of Statutes
2007 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
283.11 CANCELED TAX REINSTATED.
When a refund is granted under the provisions of sections 283.09 to 283.11 the county
auditor shall reinstate such portion of the tax on the land as the value of the land without any
improvements bears to the full value of the erroneous assessment. The reinstated tax shall be
placed upon the current tax lists in the office of the county treasurer and, if not paid prior to the
first Monday in January of the following year, shall be subject to judgment with the delinquent
taxes for the current or other years.
History: (2184-3) 1937 c 443 s 3
When a refund is granted under the provisions of sections 283.09 to 283.11 the county
auditor shall reinstate such portion of the tax on the land as the value of the land without any
improvements bears to the full value of the erroneous assessment. The reinstated tax shall be
placed upon the current tax lists in the office of the county treasurer and, if not paid prior to the
first Monday in January of the following year, shall be subject to judgment with the delinquent
taxes for the current or other years.
History: (2184-3) 1937 c 443 s 3
Official Publication of the State of Minnesota
Revisor of Statutes