State v. Ritschel

Peterson, Justice.

The state brings this proceeding to register title to certain land which it claims was forfeited to it for delinquent real estate taxes for the year 1926 pursuant to Minn. St. 1941, §§ 281.16 to 281.27 (Mason St. 1940 Supp. §§ 2164-5 to 2164-16). The answering defendants, invoking the rule,that the assessment of exempt property is a nullity which may be asserted at any time (see, 6 Dunnell, Dig. & Supp. § 9154), allege that the state’s title is void upon the ground that the land in question was exempt from taxation under Minn. Const, art. 9, § 1, and Minn. St. 1941, §…