Askov American. [volume] (Askov, Pine County, Minn.) 1914-current, 1937-05-06
CHAPTER 4S5-S. r. No. 81
A RTTT

FOR AN ACT relating to tho sale
and redemption of lands for
feited to the State for taxes fol-
the years 1928 or 1929.
Be it enacted by the Legislature Of
the State of Minnesota:
Section /. The former owner of
any land which shall have been
sold for the taxes for either of the
years 1928 or 1929, and to which
the state shall have acquired alb
solute title under such tax sale
may re-purchase such land from
the state, If still held by it, upon
the following conditions:
(a) He shall have been the own
er of said land at the time of the
forfeiture thereof to the state;
failure to pay taxes for said year
or years shall have been due to
mistake or oversight; prior to such
forfeiture he shall have paid taxes
against said land for at least two
of the years subsequent to 1929.
(b) He shall make application for
such re-purchase to the County
Auditor of the county in which the
land is situated on or before De-
cember 81, 1887, supported by affi-
davit as to the existence Of the
facts above set forth. and by re-
ceipt Of certificate of the County
Auditor or County Treasurer show
ing the payment of taxes for the
subsequent years hereinabove re-
ferred to.
(c) At the time Of filing such ap-
plication he shall pay to the Coun-
ty Treasurer of said county the
full amount Of the taxes accrued
against the land to the date of
such forfeiture with interest, penal
ties and costs which have attached
thereto.
Section 2. Upon such applica-
ton being filed, the County Audi
tor shall transmit the same with
the accompanying papers and with
the County Treasurer's receip t
showing the payment of the amount
required to be paid hereunder, to
the Minnesota Tax Commission.
Section 8. Upon approval of the
application as complying with the
conditions hereof by the Mime
sofa Tax Commission, the Chair
man and Secretary thereof shall
execute and deliver a conveyance
from the State of Minnesota to
to such owner in form approved by
the Attorney General, which con-
veyance shall have the force and
effect Of quit claim deed from
the state.
Section 4. Such former owner
may also re-purchase such land
from the state in the manner pro-
vided herein, If instead Of estab-
fishing the conditions set forth in
Section 1, Subsection (a) hereof,
he shall establish by affidavit &C
companying his application that
(a) Through error Of the asses
sing officers improvements on said
tract were wrongfully assessed as
being on an adjoining tract or
tracts also owned by him, which
adjoining tract or tracts have not
been forfeited to the state.
(b) That his failure to pay the
taxes for said years 1928 and 1929
upon such tract was due to his
being misled by the error of the
assessing officers, as set forth in
Subsection (a) of this section, and
that had it not been for such error
he would have paid the taxes for
said years upon such tract.
(c) He shall accompany such af-
fldavit with a certificate Of the
County Auditor to the fact that
such error had been made by the
assessing officers.
Cd In cases under this section 1t
shall not be necessary that the APP
plication be accompanied by certi-
ficate or receipt showing the pay
ment of taxes for any subsequent
years against said tract prior to
forfeiture.
Section 5. Such former owner
may also re-purchase such land
from the State by the payment Of
all. taxes and assessments delin-
quent against said property as Of
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