Minnesota Statutes Municipal Finance, Taxation, Special Assessments (Ch. 426-435) § 430.023. When clerk to mail notice in condemnation proceeding

If a city of the first class is authorized in its charter to condemn property for public use and to appoint commissioners to assess damages or benefits on condemned property and is required by its charter to give notice of the filing of the commissioners' report, the city clerk shall give the required notice. Notice must be given by mailing it to the person whose name appears on the records of the auditor of the county in which the city is located as the person who last paid the taxes on the property proposed to be taken, within 48 hours after the filing of the commissioners' report.