{"data":{"id":"us-mn/minn.-stat.-435.23","jurisdiction":"us-mn","citation":"Minn. Stat. § 435.23","heading":"REASSESS TAX-FORFEITED LAND BACK IN PRIVATE OWNERSHIP.","body":"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.","path":["MUNICIPAL FINANCE, TAXATION, SPECIAL ASSESSMENTS","CHAPTER 435. PUBLIC IMPROVEMENTS, OTHER PROCEEDINGS","ASSESSMENTS"],"source_url":"https://www.revisor.mn.gov/statutes/cite/435.23","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:46Z","sha256":"7e36539a8d9eb98be43295f73d47d6595d865b0c591b27009d0644ba17978cba","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-435.22","next":"us-mn/minn.-stat.-435.26"},"notice":"GroundRules: Original legal text. Not legal advice."}