1998 Minnesota Statutes

     272.21 Railroad lands; sale. 

    When a railroad company owning lands granted to it to aid 
 in the building of its road and taxed as railroad operating 
 property, sells, assigns, transfers, or disposes of any estate, 
 right, title, or interest in the land, such right, title, 
 estate, or interest shall become taxable in the same manner as 
 comparable property, and be assessed and taxed, and such taxes 
 shall be enforced, as in the case of other real property.  In 
 such assessment, and in the proceedings to collect and enforce 
 such taxes, it shall be sufficient to refer to the owners of 
 such estate, right, title, or interest as "unknown."  

    HIST: (2221) RL s 993; 1984 c 593 s 8