Minnesota Legislature
Office of the Revisor of Statutes
2006 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
282.07 AUDITOR TO CANCEL TAXES.
Immediately after forfeiture to the state of any parcel of land, as provided by sections 281.16
to 281.25, the county auditor shall cancel all taxes and tax liens appearing upon the records, both
delinquent and current, and all special assessments, delinquent or otherwise. When the interest of
a purchaser of state trust fund land sold under certificate of sale, or of the purchaser's heirs or
assigns or successors in interest, shall by reason of tax delinquency be transferred to the state as
provided by law, such interest shall pass to the state free from any trust obligation to any taxing
district and free from all special assessments and such land shall become unsold trust fund land.
History: (2139-21) 1935 c 386 s 7; Ex1936 c 105 s 2; 1937 c 326 s 1; 1986 c 444; 1997
c 7 art 1 s 118
Immediately after forfeiture to the state of any parcel of land, as provided by sections 281.16
to 281.25, the county auditor shall cancel all taxes and tax liens appearing upon the records, both
delinquent and current, and all special assessments, delinquent or otherwise. When the interest of
a purchaser of state trust fund land sold under certificate of sale, or of the purchaser's heirs or
assigns or successors in interest, shall by reason of tax delinquency be transferred to the state as
provided by law, such interest shall pass to the state free from any trust obligation to any taxing
district and free from all special assessments and such land shall become unsold trust fund land.
History: (2139-21) 1935 c 386 s 7; Ex1936 c 105 s 2; 1937 c 326 s 1; 1986 c 444; 1997
c 7 art 1 s 118
Official Publication of the State of Minnesota
Revisor of Statutes