2003 Minnesota Statutes

     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, such taxes for one or more 
 entire years, 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.  

    HIST: 1941 c 97 s 1