Minn. Stat. » CHAPTER 278. REAL OR PERSONAL PROPERTY TAX; OBJECTION, DEFENSE
Minnesota Statutes

Minn. Stat. § 278.13 (2026)

Judgment To Be Final

✓ current as of May 2026
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The judgment entered in such proceedings, except for the right of review on appeal, shall be final and conclusive as to the taxes involved therein. No defense or objection which might have been interposed by proceedings hereunder shall be interposed in delinquent tax proceedings except the defense that the taxes levied have been paid or that the property is exempt from the taxes so levied.

Notes of Decisions
Cited in 4 cases, 1945–1976 · leading case: State v. Elam, 84 N.W.2d 227 (Minn. 1957).
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State v. Elam, 84 N.W.2d 227 (Minn. 1957). · cites it 4× “) And § 278.13 provides: “The judgment entered in such proceedings, except for the right of *277 review on appeal, shall be final and conclusive as to the taxes involved therein.”
State v. Roselawn Cemetery Assn., 108 N.W.2d 305 (Minn. 1961). · cites it 5× “081 had repealed by implication §§ 278.13 and 279.19. Section 278.13 provides in part: “* * * No defense or objection which might have been interposed by proceedings [to determine the validity of objections or defenses to assessments or taxes] * * * shall be interposed in…”
Fairmont Cmty. Hosp. Assn. Inc. v. State, 21 N.W.2d 243 (Minn. 1945). · cites it 2× “” Section 278.13 (§2126-13) provides: “The judgment entered in such proceedings, except for the right of review on appeal, shall be final and conclusive as to the taxes involved therein.”
Faith Evangelical Free Church v. Cnty. of Hennepin, 246 N.W.2d 439 (Minn. 1976). “03(2) merely upon a showing that there is probable cause to believe that the property may be held exempt, whereas in unfair-assessment cases, the duty to pay the contested taxes may be excused only where there is probable cause to believe that the taxes in fact due are less than…”
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