Minn. Stat. § 272.21
Railroad Lands; Sale
Minnesota · Minnesota Statutes Chapter 272 — Taxation, General Provisions · Status: effective
Cite this
- Citation
- Minn. Stat. § 272.21, Railroad Lands; Sale, Minnesota, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1721797
- Permanent ID
ys:prov:1721797@1- SHA-256
dfd7b64abead98f1872e37e41b5a9cf9f93bf7f9c6f6797d1fb08291b67da045
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
When a railroad company owning lands granted to it to aid in the building of its road and taxed as railroad operating property, sells, assigns, transfers, or disposes of any estate, right, title, or interest in the land, such right, title, estate, or interest shall become taxable in the same manner as comparable property, and be assessed and taxed, and such taxes shall be enforced, as in the case of other real property. In such assessment, and in the proceedings to collect and enforce such taxes, it shall be sufficient to refer to the owners of such estate, right, title, or interest as "unknown."