1998 Minnesota Statutes

     284.01 Tax judgment or sale set aside; purchaser's lien; 
  sale to satisfy.  

    When in any action or proceeding in court any tax judgment 
 or tax sale shall be adjudged void for any cause occurring after 
 the levy of the taxes embraced in such judgment or sale, except 
 in cases where such taxes have been paid, or the land is exempt 
 from taxation, the court shall require proper evidence showing 
 the amount paid at the tax sale of the parcel in controversy by 
 the holder of the tax certificate, or the holder's assignors, 
 including all subsequent taxes, penalties, interest, and costs, 
 if any; and shall determine and adjudge the amount of taxes and 
 penalties to which such real estate was subject at the time of 
 the entry of the tax judgment, and all subsequent taxes, 
 penalties, interest, and costs, if any, paid thereon by the 
 holder of the tax certificate, or the holder's assignors, and 
 shall adjudge a lien against such land in favor of such holder 
 for the amount of such taxes, penalties, interest, and costs, 
 with interest thereon at the rate of 12 percent per annum from 
 and after the date of such judgment, sale, or payment, and also 
 adjudge that the land so subject to the lien be sold by the 
 sheriff under the judgment to satisfy the lien and the costs of 
 judgment and sale, in the same manner and with like effect as in 
 the case of the sale of land on execution.  In case the tax 
 judgment or tax sale be declared void by reason of the 
 invalidity of the assessment or levy of the taxes embraced 
 therein, and the holder of the tax certificate, or the holder's 
 assignors, have paid any subsequent taxes, penalties, interest, 
 or costs, the court shall determine the amount thereof, and 
 adjudge a lien therefor, and a sale under such judgment, as in 
 this section provided.  

    HIST: (2185) RL s 969; 1986 c 444