2006 Minnesota Statutes

279.19 APPLICATION FOR JUDGMENT.
If all provisions of law in relation to assessment and levy of taxes have been complied with,
of which the list so filed with the court administrator shall be prima facie evidence, judgment
shall be rendered for such taxes and the penalties and costs. No omission of any of the things by
law provided in relation to such assessment and levy, or of anything required by any officer to be
done prior to the filing of the list with the court administrator, shall be a defense or objection to
the taxes appearing upon any parcel of land, unless it be also made to appear to the court that
such omission has resulted to the prejudice of the party objecting, and that the taxes thereon have
been partially, unfairly, or unequally assessed, or that such parcel has been assessed and taxed
at a valuation greater than its real and actual value, in which case, but no other, the court may
reduce the amount of taxes thereon, and give judgment accordingly. It shall always be a defense,
when made to appear by answer and proofs, that the taxes have been paid, or that the property
was not subject to taxation.
History: (2120) RL s 919; 1Sp1986 c 3 art 1 s 82