Minnesota § 283.02 - IN CASE OF EXEMPTION
Full text of Minnesota Minnesota Statutes § 283.02 — IN CASE OF EXEMPTION, with citation guidance and answers to common questions.
§ 283.02. IN CASE OF EXEMPTION
When any such parcel of land shall have been sold to a purchaser or bid in for the state, and at the time the taxes were levied the land was exempt from taxation, the money paid on such sale, or on an assignment by the state, with interest thereon at the rate of seven percent per annum, shall be refunded to such purchaser or assignee, or the purchaser's or assignee's assigns or legal representatives. Such refundment shall be made only upon the certificate of the county auditor that the parcel was exempt from taxation at the date of the levy of the taxes, with the approval of the commissioner of revenue endorsed thereon. Before such certificate is made the applicant shall present to the county auditor proofs of such exemption.
History:
(2178) RL s 964; 1909 c 160 s 1; 1973 c 582 s 3; 1986 c 444
Official Publication of the State of Minnesota
Revisor of Statutes
Source: official Minnesota text · Last verified 2026-08-27
Frequently Asked Questions About Minnesota § 283.02
What does Minnesota Statutes § 283.02 cover?
Section 283.02 ("IN CASE OF EXEMPTION") is part of the Minnesota Statutes, the codified statutory law of Minnesota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Minnesota § 283.02?
A common citation format is "Minnesota Statutes § 283.02" (Minnesota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Minnesota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Minnesota official source linked on this page or consult a licensed Minnesota attorney.
How does Minnesota § 283.02 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Minnesota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Minnesota.