1997 Minnesota Statutes

     283.01 Refund of money paid at tax sale or on 
  assignment; when allowed.  

    Refundment of money paid by the purchaser of a parcel of 
 land at a tax sale, or upon assignment of any such parcel bid in 
 for the state at such sale, shall be allowed only when it shall 
 be made to appear: 

    (1) That such parcel was exempt from taxation; 

    (2) That the taxes for which the parcel was sold had been 
 paid before sale; 

    (3) That the assessment of the property or the levy of the 
 tax is void.  

    HIST: (2177) RL s 963