Minnesota § 280.39 DELINQUENT TAXES MAY BE PAID IN INVERSE ORDER

Minnesota Statutes

§ 280.39 — DELINQUENT TAXES MAY BE PAID IN INVERSE ORDER

Minnesota § 280.39

PartPROPERTY TAXES

Ch. 280REAL ESTATE TAX JUDGMENT SALES

This text of Minnesota § 280.39 (DELINQUENT TAXES MAY BE PAID IN INVERSE ORDER) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 280.39 (2026).

Text

In any case where taxes for two or more years are delinquent against a parcel of land, the taxes, or a portion of them, 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.

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In any case where taxes for two or more years are delinquent against a parcel of land, the taxes, or a portion of them, 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.