1998 Minnesota Statutes

     284.06 Plaintiff to pay taxes in action to set aside.  

    In any action or proceeding brought to vacate or set aside 
 any tax judgment or tax certificate, or to remove a cloud upon 
 any title created by any tax certificate, or to determine an 
 adverse claim based upon any such certificate when land has been 
 sold to an actual purchaser, or the right of the state has been 
 assigned, pursuant to the provisions of this chapter, the 
 plaintiff shall, at the commencement of such action or 
 proceeding, except when the only claim made in the complaint is 
 that the taxes for which the certificate was issued had been 
 paid before sale, or that the land described therein was exempt, 
 pay into court, for the benefit of the holder of such 
 certificate or assignment, the amount for which such land was 
 sold or assigned, and the amount of all subsequent taxes, 
 penalties, and costs, if any, paid by the holder or the holder's 
 assignors, with interest on all such amounts at the rate of 12 
 percent per annum from the time of such sale or payment.  If the 
 judgment be in favor of the plaintiff, the court shall direct 
 the payment of the money so paid in to the holder of such 
 certificate or assignment; if in favor of the defendant, it 
 shall direct the return of such money to the plaintiff.  

    HIST: (2190) RL s 974; 1986 c 444