Minnesota § 283.11 CANCELED TAX REINSTATED

Minnesota Statutes

§ 283.11 — CANCELED TAX REINSTATED

Minnesota § 283.11

PartPROPERTY TAXES

Ch. 283REFUND TO PURCHASERS

This text of Minnesota § 283.11 (CANCELED TAX REINSTATED) 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. § 283.11 (2026).

Text

When a refund is granted under the provisions of sections283.09to283.11the county auditor shall reinstate such portion of the tax on the land as the value of the land without any improvements bears to the full value of the erroneous assessment. The reinstated tax shall be placed upon the current tax lists in the office of the county treasurer and, if not paid prior to the first Monday in January of the following year, shall be subject to judgment with the delinquent taxes for the current or other years.

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When a refund is granted under the provisions of sections283.09to283.11the county auditor shall reinstate such portion of the tax on the land as the value of the land without any improvements bears to the full value of the erroneous assessment. The reinstated tax shall be placed upon the current tax lists in the office of the county treasurer and, if not paid prior to the first Monday in January of the following year, shall be subject to judgment with the delinquent taxes for the current or other years.