Minnesota Statutes 280.39 – Delinquent Taxes May Be Paid in Inverse Order
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In Minnesota Statutes 280.39
- Lien: A claim against real or personal property in satisfaction of a debt.
- state: extends to and includes the District of Columbia and the several territories. See Minnesota Statutes 645.44
- Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44
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 penalties, interest, and costs upon the taxes so paid, without payment of the taxes for the first of such years; provided, that such payment shall not affect the lien of any unpaid taxes or tax judgment.