Any municipality, political subdivision, or other public authority may make a reassessment or new assessment pursuant to section 429.071, subdivision 4 , notwithstanding that the original assessment may have been made pursuant to other general law or a special law.
Minn. Stat. § 435.23
REASSESS TAX-FORFEITED LAND BACK IN PRIVATE OWNERSHIP.
1976 c 259 s 2
Official source: Minnesota Office of the Revisor of Statutes. Reproduced from public-domain Minnesota statutes; confirm against the official source for the current text. Not legal advice.