Mandamus proceedings were begun to compel a county auditor to accept four-fifths of the taxes as originally assessed on certain land in full payment and discharge of those taxes for the years 1929 and 1930, in accord with the tax remission provision of Minnesota Laws 1933, c. 414, sec.1. Held, that allowing discharge of past taxes during the redemption period by payment of a fraction of those originally assessed was contrary to the uniformity clause of the state constitution as an unreasonable and arbitrary classification, since it resulted in allowing a lower tax rate to delinquent taxpayers than was applied to those who paid their obligations promptly, without regard to their ability to pay. State ex rel. Matteson v. Luecke, (Minn. 1935) 260 N. W. 206.
TAXATION - DELINQUENCY STATUTE - CONSTITUTIONALITY OF PROVISION REMITTING BACK TAXES,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol33/iss8/28