.................... moves to amend H.F. No. 2362, the delete everything amendment
(A07-0842), as follows:
Page 58, after line 10, insert:
"Sec. 26. Minnesota Statutes 2006, section 280.39, is amended to read:
1.5280.39 DELINQUENT TAXES MAY BE PAID IN INVERSE ORDER.
In any case where taxes for two or more years are delinquent against a parcel of land,
such taxes for one or more
years, if held by the state, may be paid in the inverse
order to that in which the taxes were levied, with accrued penalties, interest, and costs
upon the taxes so paid, without payment of the taxes for the first of such years; provided,
that such payment shall not affect the lien of any unpaid taxes or tax judgment.
1.11EFFECTIVE DATE.This section is effective the day following final enactment.
Renumber the sections in sequence and correct the internal references
Amend the title accordingly