Minnesota Statutes Property Taxes (Ch. 272-289) § 272.23. Taxability in litigation

When the taxability of any of the lands mentioned insections 272.21and272.22, or of any interests therein, is in litigation, the proper officers of any county or subdivision of the state in which such lands lie, in fixing the tax rate, may fix such rate as will raise the amount required on other property as if such lands or interests were not taxable for such year; but such lands and interests shall be assessed and taxed as other property.