Minn. Stat. § 84A.50: CERTAIN CERTIFICATES ACCEPTED AND VALIDATED.

Certificates relating to bonds issued to finance or refinance public drainage ditches, the principal and interest of the bonds, the amount of money collected from drainage assessments and credited to ditches, and the amount of the deficit in the ditch fund made by a county auditor under section 84A.23 or 84A.33 to the commissioner of management and budget on which payment has been made by the state are accepted as correct and are validated.