Minn. Stat. § 284.23
Any person having or claiming an interest in or lien upon land claimed to have been forfeited to the state for delinquent taxes may execute and deliver to the state a quitclaim deed to the land, conveying the person's right, title, and interest therein, in form approved by the attorney general; or, if an action respecting such land has been commenced against such person by the state, or its successor in interest, such person may either execute and deliver such deed, or may answer in the action, disclaiming any interest in or lien upon the land. If the state has conveyed the land, the deed shall inure to the benefit of the state's successor in interest. In either of the cases mentioned in this section, if a deed be delivered or disclaimer made at any time before the entry of judgment in an action brought by the state, or its successor in interest, as herein provided, the plaintiff shall not recover costs personally against the person executing such deed or disclaimer.
Minn. Stat. § 284.23
(2190-17) 1939 c 341 s 17; 1986 c 444