2004 Minnesota Statutes

     281.39 Time for redemption from tax sale extended in 
  certain cases. 

    Whenever at the time fixed by law for absolute forfeiture 
 of any parcel of land heretofore or hereafter bid in for the 
 state there shall be pending, in the United States district 
 court, proceedings in eminent domain affecting such parcel, and 
 such eminent domain proceedings shall have been pending more 
 than two years prior to the date of forfeiture, the time of the 
 forfeiture of such parcel shall be and is postponed and 
 continued until the expiration of one year after the final 
 determination of such eminent domain proceedings; and the owner 
 of such parcel, regardless of whether such parcel is included 
 within the boundaries of any game preserve, reforestation 
 project, or conservation area, or any person having an interest 
 therein, may discharge the delinquent taxes and assessments 
 against such parcel and redeem such parcel, or portion thereof, 
 from such sale to the state within such period, as so extended, 
 upon payment of the portion of such unpaid taxes and assessments 
 permitted by any law in effect during the pendency of such 
 condemnation proceedings.  Such redemption and discharge of 
 delinquent taxes and assessments may be so made regardless of 
 any or no determination of the value or other action by the 
 county board or the commissioner of revenue.  

    HIST: (2176-1) 1933 c 274 s 1; 1973 c 582 s 3; 1983 c 342 art 
 15 s 29