280.39 DELINQUENT TAXES MAY BE PAID IN INVERSE ORDER. In any case where taxes for two or more years are delinquent against a parcel of land, the taxes, or a portion of them, if held by the state, may be paid in the inverse order to that in which the taxes were levied, with accrued […]
280.40 TAXES COLLECTED BY SHERIFF APPLIED IN INVERSE ORDER. When the sheriff shall pay into the county treasury rents collected, as provided in section 280.38, the same shall be applied in the inverse order to that in which such taxes were levied, crediting the same as follows: (1) against penalties, interest, and costs upon the […]
280.41 OWNERSHIP BY STATE. Title to all parcels of land bid in for the state shall vest in the state subject only to the rights of redemption set forth in chapter 281. History: 1983 c 342 art 15 s 18
280.43 SALE DEFINED. No actual public “sale” shall take place under this chapter. A “sale” shall be conclusively deemed to have been made and transfer made to the state of Minnesota hereunder. History: 1983 c 342 art 15 s 19
