279.17 PROCEEDINGS ON ANSWER. If answers be filed within the time hereinbefore prescribed, the issues raised thereby shall stand for trial at any general term of the district court in the county where such proceedings are pending in session when the time to file answers shall expire, or, if the court be not then in […]
279.18 JUDGMENT. If, after hearing, the court sustain the taxes and penalties, in whole or in part, against any parcel of land, judgment shall be rendered against the same for the amount as to which such taxes and penalties shall be sustained, with costs and disbursements, and interest at one percent per month from and […]
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 […]
279.20 PAPERS FILED BY CLERK. The court administrator shall attach together and file the list, notice, affidavit of publication, affidavit of mailing, one copy of the newspaper and supplement, if any, in which the notice and list were published, all answers, all orders made in the proceedings, and all affidavits and other papers filed in […]
279.21 APPEAL. The orders and judgment of the district court are subject to review as in other civil cases. As soon as the appeal is decided, the clerk of the appellate courts shall enter the proper order and transmit a certified copy of it to the court administrator of the district court. The appeal shall […]
279.22 OPENING AND VACATING OF TAX JUDGMENTS. The court wherein any tax judgment is entered may, at any time, upon satisfactory proof, vacate and set aside such judgment on the ground that the tax in question was paid before judgment was rendered, or that the land in question was not subject to taxation. Application to […]
279.23 COPY OF JUDGMENT TO COUNTY AUDITOR. When any real estate tax judgment is entered, the court administrator shall deliver to the county auditor a certified copy of such judgment. History: (2124) RL s 923; 1Sp1986 c 3 art 1 s 82; 2014 c 308 art 9 s 42
279.25 PAYMENT BEFORE JUDGMENT. Before sale any person may pay the amount adjudged against any parcel of land. If payment is made before entry of judgment, and the delinquent list has been filed with the court administrator, the county auditor shall immediately certify such payment to the court administrator, who shall note the same on […]
279.33 CANCELLATION OF CERTIFICATES OF FORFEITURE FOR LANDS WHICH WERE EXEMPT. Where a certificate of forfeiture required by section 281.23, subdivision 9, describing lands which were exempt from taxation under the laws of the United States in the year upon which the supposed forfeiture is based, or which describes lands that were owned by the […]
279.34 APPLICATION BY OWNER. The owner at the time of forfeiture or someone authorized to act in the owner’s behalf shall file an application for cancellation with the county auditor submitting therewith a statement of the facts of the case and satisfactory proof that the supposed forfeiture was erroneous upon one or more of the […]
279.37 CONFESSION OF JUDGMENT FOR DELINQUENT TAXES. Subdivision 1. Composition into one item. Delinquent taxes upon any parcel of real estate may be composed into one item or amount by confession of judgment at any time prior to the forfeiture of the parcel of land to the state for taxes, for the aggregate amount of […]
