Minnesota § 280.40 TAXES COLLECTED BY SHERIFF APPLIED IN INVERSE ORDER

Minnesota Statutes

§ 280.40 — TAXES COLLECTED BY SHERIFF APPLIED IN INVERSE ORDER

Minnesota § 280.40

PartPROPERTY TAXES

Ch. 280REAL ESTATE TAX JUDGMENT SALES

This text of Minnesota § 280.40 (TAXES COLLECTED BY SHERIFF APPLIED 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. § 280.40 (2026).

Text

When the sheriff shall pay into the county treasury rents collected, as provided in section280.38, the same shall be applied in the inverse order to that in which such taxes were levied, crediting the same as follows:

(1)against penalties, interest, and costs upon the last delinquent taxes, (2) against such taxes as levied; and the same procedure shall be followed for each year's delinquent taxes until such payments have been exhausted. When, under section280.38, a year's taxes are partially paid, interest shall be charged thereafter only upon the unpaid balance. In case of part payment of the taxes for any year, the land affected shall remain, as to the unpaid balance, subject to sale, redemption, forfeiture, and all other proceedings respecting delinquent taxes in like manner as for a f

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When the sheriff shall pay into the county treasury rents collected, as provided in section280.38, the same shall be applied in the inverse order to that in which such taxes were levied, crediting the same as follows: (1) against penalties, interest, and costs upon the last delinquent taxes, (2) against such taxes as levied; and the same procedure shall be followed for each year's delinquent taxes until such payments have been exhausted. When, under section280.38, a year's taxes are partially paid, interest shall be charged thereafter only upon the unpaid balance. In case of part payment of the taxes for any year, the land affected shall remain, as to the unpaid balance, subject to sale, redemption, forfeiture, and all other proceedings respecting delinquent taxes in like manner as for a full year's taxes.