Minnesota Statutes
Chapters 272 - 289 — Property Taxes

Section 272.0211 — Sliding Scale Market Value Exclusion For Electric Power Generation Efficiency. - Subdivision 1. Efficiency determination and certification. An owner or operator...

Section 272.0212 — Border Development Zone Property. - Subdivision 1. Exemption. All qualified property in a zone is...

Section 272.0213 — Leased Seasonal-recreational Land. - (a) Qualified lands, as defined in this section, are exempt...

Section 272.025 — Filing Requirement. - Subdivision 1. Statement of exemption. (a) Except in the case...

Section 272.026 — Tax Status Of Property Managed By A Housing Redevelopment Authority Or Public Housing Agency. - Any property that is under the direct management and control...

Section 272.027 — Personal Property Used To Generate Electricity For Production And Resale. - Subdivision 1. Electricity generated to produce goods and services. Personal...

Section 272.028 — Payment In Lieu Of Production Tax; Wind Generation Facilities. - A developer of a new or existing wind energy conversion...

Section 272.029 — Wind Energy Production Tax. - Subdivision 1. Production tax. A tax is imposed on the...

Section 272.0295 — Solar Energy Production Tax. - Subdivision 1. Production tax. A tax is imposed on the...

Section 272.03 — Definitions. - Subdivision 1. Real property. (a) For the purposes of taxation,...

Section 272.039 — Legislative Findings And Conclusions Related To The Taxation Of Minerals Owned Separately From The Surface. - The legislature finds, for the reasons stated below, that a...

Section 272.04 — Mineral, Gas, Coal, And Oil Owned Apart From Land; Space Above And Below Surface. - Subdivision 1. Mineral, gas, coal, oil interests. When any mineral,...

Section 272.05 — Reserved Timber Or Mineral Rights Or Interests In Lands Subject To Taxation; May Be Sold For Taxes. - When lands are conveyed or transferred to the United States,...

Section 272.06 — Legality Presumed. - No assessment of property for the purposes of taxation, and...

Section 272.08 — Interest On Unpaid Taxes. - When any sum becomes due to the state of Minnesota...

Section 272.10 — Right To Assess And Collect; Limitation. - Except as hereinafter provided, the right to assess property omitted...

Section 272.11 — Expenses Of Reassessment. - When a reassessment is made pursuant to law the expenses...

Section 272.115 — Certificate Of Value; Filing. - Subdivision 1. Requirement. Except as otherwise provided in subdivision 5,...

Section 272.12 — Conveyances, Taxes Paid Before Recording. - When: (a) a deed or other instrument conveying land, (b)...

Section 272.121 — Current Tax On Divided Parcels. - Subdivision 1. Certification of payment. Except as provided in subdivision...

Section 272.122 — Electronic Facsimile. - All notations or certifications that are required under this chapter...

Section 272.14 — Transfer Of Undivided Interest. - Upon presentation of a deed or other instrument conveying an...

Section 272.15 — Deed To Correct Title. - When a deed purporting to be a corrective deed is...

Section 272.16 — Transfer Of Specific Part. - Subdivision 1. Transfer of specific part. When any part less...

Section 272.161 — Determination Of Net Tax Capacity Of Specific Part Of Land Transferred. - In the event the seller and the purchaser fail to...

Section 272.162 — Restrictions On Transfers Of Specific Parts. - Subdivision 1. Conditions restricting transfer. When a deed or other...

Section 272.17 — List Of Certificates Of Sale Filed With Auditor. - On February first of each year, the county recorder and...

Section 272.19 — Platting Of Irregular Tracts. - Where any tract or lot of land is divided into...

Section 272.191 — Irregular Tracts Of Land, Code System Of Describing. - In any county where there are a number of tracts...

Section 272.192 — Records. - The county auditor shall keep a record of all parcels...

Section 272.193 — Numbering Tracts. - All parcels of land included in the code system of...

Section 272.194 — Notices. - Immediately after a parcel of land has been coded under...

Section 272.195 — Legal Description. - When a parcel of land has been coded under the...

Section 272.196 — Certified Copies, Filing, Exceptions. - When any parcel of land has been coded under the...

Section 272.20 — Railroad Lands Becoming Taxable; Lists Of Lands Reverting To Railroads. - The commissioner of revenue shall annually compile a list of...

Section 272.21 — Railroad Lands; Sale. - When a railroad company owning lands granted to it to...

Section 272.22 — When Stock Represents Lands. - When any special stock or land stock, or any writing...

Section 272.23 — Taxability In Litigation. - When the taxability of any of the lands mentioned in...

Section 272.24 — Company To Report Transfers. - Every railroad company which issues any stock, contract, or writing...

Section 272.28 — Counties Having Bonded Debt; Sinking Fund; Tax. - The county board of any county having a bonded indebtedness...

Section 272.29 — Governor May Suspend Or Remove. - The governor may remove from office any officer charged with...

Section 272.30 — Actions Against Officers; Expense Of County. - When a civil action is commenced against a county treasurer,...

Section 272.31 — Lien Of Real Estate Taxes. - The taxes assessed upon real property shall be a perpetual...

Section 272.32 — Assessments For Local Improvements In Cities. - All assessments upon real property for local improvements made or...

Section 272.33 — Assessments For Local Improvements In Cities Of First Class. - All assessments for local improvements made or levied by the...

Section 272.37 — Application. - Sections 272.33 to 272.37 shall also apply to cities having...

Section 272.38 — Structures, Standing Timber, Or Minerals Not To Be Removed. - Subdivision 1. Taxes to be first paid. (a) No structures,...

Section 272.39 — Structures, Timber, Or Minerals May Be Seized. - Any structure, timber, minerals, sand, gravel, peat, subsoil, or topsoil...

Section 272.40 — Removal. - Any person who shall remove or attempt to remove any...

Section 272.41 — Standing Timber; Taxes Or Assessments Unpaid; Persons Cutting For Commercial Purposes To Give Notice To County Auditor. - All persons cutting standing timber in this state for commercial...

Section 272.42 — Violations; Liability. - Any person failing to comply with the requirements of section...

Section 272.43 — Real Estate Tax Judgment; No Limitation. - Every tax judgment entered shall be a lien, and shall...

Section 272.435 — Notice Of Tax Payments To Mortgagors And Contract Vendees. - A mortgagee or a vendor on a contract for the...

Section 272.44 — Taxes Paid By Lienholders Are Added To Lien. - Any person who has a lien, by mortgage or otherwise,...

Section 272.45 — Taxes Paid By Tenant, Occupant, Or Other Person Become Lien, Upon Notice Filed With County Recorder Or Registrar Of Titles. - When any past due or delinquent tax on land is...

Section 272.46 — Auditor To Furnish Statement Of Tax Liens And Tax Sales; Fees; Application. - Subdivision 1. [Repealed, 1994 c 510 art 1 s 13]...

Section 272.479 — Scope. - This section and sections 272.481 to 272.488 apply only to...

Section 272.481 — Place Of Filing. - (a) Notices of liens, certificates, and other notices affecting federal...

Section 272.482 — Execution Of Notices And Certificates. - Execution of notices of liens, certificates, or other notices affecting...

Section 272.483 — Duties Of Filing Officer. - (a) If a notice of federal lien, a refiling of...

Section 272.484 — Fees. - The fee for filing and indexing each notice of lien...

Section 272.485 — Uniformity Of Application And Construction. - Sections 272.481 to 272.488 shall be so applied and construed...

Section 272.486 — Short Title. - Section 272.479 and sections 272.481 to 272.488 may be cited...

Section 272.488 — Computerized Filing Of Tax Liens And Notices. - Subdivision 1. Filing with county recorders. Notices of federal tax...

Section 272.58 — Enforcement Of Taxes Reciprocally In Courts Of This And Other States. - Subdivision 1. Comity between states in the collection of taxes....

Section 272.67 — Division Of Land In Cities Into Rural And Urban Districts. - Subdivision 1. City powers. Any city however organized, except in...

Section 272.68 — Payment Of Taxes And Assessments On Property Acquired By The State. - Subdivision 1. Acquisition of property; unpaid taxes. When the state...

Section 272.71 — Tif Properties; Notice Of Potential Valuation Reductions. - (a) The following officials shall notify the municipality of potential...

Chapter 273 — Taxes; Listing, Assessment

Section 273.01 — Listing And Assessment, Time. - All real property subject to taxation shall be listed and...

Section 273.02 — Omitted Property. - Subdivision 1. Discovery. If any real or personal property be...

Section 273.03 — Real Estate; Assessment; Method. - Subdivision 1. Assessment books. The county auditor shall annually provide...

Section 273.032 — Market Value Definition. - (a) Unless otherwise provided, for the purpose of determining any...

Section 273.05 — Assessors; Appointment, Term, And Oath. - Subdivision 1. Appointment of town and city assessors. Notwithstanding any...

Section 273.051 — City Assessors, Term. - The term of elected city assessors shall not expire until...

Section 273.052 — Appointment; Application. - Any county in the state of Minnesota, notwithstanding any other...

Section 273.053 — Assessment; Expenses. - Any county electing in accordance with section 273.052 is authorized...

Section 273.0535 — County Or Local Assessing District To Assume Cost Of Training. - The county or local assessing district must assume the cost...

Section 273.054 — Duties And Powers Of Assessor. - A county assessor appointed in an electing county shall have...

Section 273.055 — Resolution To Appoint Assessor; Termination Of Local Assessor's Office. - The election to provide for the assessment of property by...

Section 273.056 — Revocation Of County Assessor's Election; Local Assessors. - If after electing in accordance with section 273.055, the board...

Section 273.06 — Deputy Assessors. - Any assessor who deems it necessary to complete the listing...

Section 273.061 — Establishment Of Office For Each County. - Subdivision 1. Office created; appointment, qualifications. Every county in this...

Section 273.062 — Valuation And Assessment Of Personal Property. - The county assessor, or city assessor in a city with...

Section 273.063 — Application; Limitations. - The provisions of sections 272.161, 273.061, 273.062, 273.063, 273.072, 273.08,...

Section 273.064 — Examination Of Local Assessor's Work; Completion Of Assessments. - The county assessor shall examine the assessment appraisal records of...

Section 273.0645 — Commissioner Review Of Assessment Practices. - Subdivision 1. Local assessment practices. The commissioner of revenue must...

Section 273.065 — Delivery Of Assessment Appraisal Records; Extensions. - Assessment districts shall complete the assessment appraisal records on or...

Section 273.072 — Agreements For Joint Assessment. - Subdivision 1. Joint assessment agreements. Any county and any city...

Section 273.0755 — Training And Education Of Property Tax Personnel. - (a) Beginning with the four-year period starting on July 1,...

Section 273.08 — Assessor's Duties. - The assessor shall actually view, and determine the market value...

Section 273.10 — School Districts. - When assessing personal property the county assessor shall designate the...

Section 273.105 — Internal Revenue Code. - Unless specifically defined otherwise, for purposes of this chapter, "Internal...

Section 273.11 — Valuation Of Property. - Subdivision 1. Generally. Except as provided in this section or...

Section 273.1101 — Valuation, Terminology In Statutes, Laws Or Charters. - Notwithstanding the provisions of any statute, special law, or city...

Section 273.1102 — Rate Of Tax, Terminology Of Laws Or Charters. - Subdivision 1. 1971 adjustment. The rate of property taxation by...

Section 273.1104 — Iron Ore, Value. - Subdivision 1. Determination of value. The term value as applied...

Section 273.1108 — Annual Report On Agricultural Valuation And Classification. - The commissioner of revenue must study and, by March 1...

Section 273.111 — Agricultural Property Tax. - Subdivision 1. Citation. This section may be cited as the...

Section 273.1115 — Aggregate Resource Preservation Property Tax Law. - Subdivision 1. Definitions. For purposes of this section, "commercial aggregate...

Section 273.112 — Private Outdoor Recreational, Open Space And Park Land Tax. - Subdivision 1. Citation. This section may be cited as the...

Section 273.113 — Tax Credit For Property In Proposed Bovine Tuberculosis Modified Accredited Zone. - Subdivision 1. Definitions. For the purposes of this section, the...

Section 273.114 — Rural Preserve Property Tax Program. - Subdivision 1. [Repealed, 2011 c 13 s 8] Subd. 2....

Section 273.117 — Conservation Property Tax Valuation. - The value of real property which is subject to a...

Section 273.118 — Tax Paid In Recognition Of Congressional Medal Of Honor. - An owner of homestead property who submits to the commissioner...

Section 273.119 — Conservation Tax Credit. - Subdivision 1. Eligibility; amount of credit. Land located in an...

Section 273.12 — Assessment Of Real Property. - It shall be the duty of every assessor and board,...

Section 273.121 — Valuation Of Real Property, Notice. - Subdivision 1. Notice. Any county assessor or city assessor having...

Section 273.1231 — Tax Relief For Destroyed Property; Definitions. - Subdivision 1. Applicability. For purposes of sections 273.1231 to 273.1235,...

Section 273.1232 — Tax Relief For Destroyed Property; General Provisions. - Subdivision 1. Reassessments required. For the purposes of sections 273.1231...

Section 273.1233 — Tax Relief For Destroyed Property; Local Option Disaster Abatement. - Subdivision 1. Abatement authorization. (a) Notwithstanding section 375.192, a county...

Section 273.1234 — Tax Relief For Destroyed Property; Homestead And Disaster Credits. - Subdivision 1. Credit provided. The county auditor shall compute a...

Section 273.1235 — Tax Relief For Destroyed Property; Local Option Disaster Credits. - Subdivision 1. Credit provided. The county board may grant a...

Section 273.124 — Homestead Determination; Special Rules. - Subdivision 1. General rule. (a) Residential real estate that is...

Section 273.1245 — Classification Of Data. - Subdivision 1. Private or nonpublic data. The following data are...

Section 273.125 — Assessment Of Manufactured Homes. - Subdivision 1. Valuation; notice. Subdivisions 1 to 7 apply to...

Section 273.128 — Certification Of Low-income Rental Property. - Subdivision 1. Requirement. Low-income rental property classified as class 4d...

Section 273.13 — Classification Of Property. - Subdivision 1. How classified. All real and personal property subject...

Section 273.1315 — Certification Of Class 1b Property. - Subdivision 1. Class 1b homestead declaration before 2009. Any property...

Section 273.1319 — Single Family Housing; Noncompliance; Minneapolis And St. Paul. - (a) If the city determines that a residential rental property...

Section 273.1321 — Vacant Commercial Industrial Properties. - Subdivision 1. Authority. A city may establish, by ordinance, a...

Section 273.1325 — Adjustment Of Net Tax Capacity. - Subdivision 1. Computation. The Department of Revenue must annually conduct...

Section 273.134 — Taconite And Iron Ore Areas; Tax Relief Area; Definitions. - (a) For purposes of this section and sections 273.135 and...

Section 273.1341 — Taconite Assistance Area. - A "taconite assistance area" means the geographic area that falls...

Section 273.1342 — Electric Generating Plants In Taconite Tax Relief Areas. - For purposes of definitions of "taconite tax relief area" and...

Section 273.135 — Homestead Property Tax Relief. - Subdivision 1. Reduction in tax; tax relief area. The property...

Section 273.136 — Taconite Property Tax Relief Account; Replacement Of Revenue. - Subdivision 1. Payment from county. Payment from the county shall...

Section 273.1384 — Agricultural Homestead Market Value Credit. - Subdivision 1. [Repealed, 1Sp2011 c 7 art 6 s 27]...

Section 273.1385 — Aid For Public Employees Retirement Association Employer Contribution Rate Increase. - Subdivision 1. Aid to offset rate increase. Beginning with the...

Section 273.1387 — School Building Bond Agricultural Credit. - Subdivision 1. Eligibility. All class 2a, 2b, and 2c property...

Section 273.1391 — Supplementary Homestead Property Tax Relief. - Subdivision 1. Homestead property tax reduction; tax relief area. The...

Section 273.1392 — Payment; School Districts. - The amounts of bovine tuberculosis credit reimbursements under section 273.113;...

Section 273.1393 — Computation Of Net Property Taxes. - Notwithstanding any other provisions to the contrary, "net" property taxes...

Section 273.1398 — Disparity Reduction Aid And Credit. - Subdivision 1. Definitions. (a) In this section, the terms defined...

Section 273.14 — Definitions. - Subdivision 1. Words, terms, and phrases. Unless the language or...

Section 273.16 — Determination Of Classification. - The classification of iron-bearing formations under the provisions of sections...

Section 273.165 — Taxation Of Separate Mineral Interests And Unmined Iron Ore. - Subdivision 1. Mineral interest. "Mineral interest," for the purpose of...

Section 273.1651 — Taxation And Forfeiture Of Stockpiled Metallic Minerals Material. - Subdivision 1. Definition. "Stockpiled metallic minerals material," for purposes of...

Section 273.17 — Assessment Of Real Property. - Subdivision 1. Property additions; classification changes. In every year, on...

Section 273.18 — Listing, Valuation, And Assessment Of Exempt Property By County Auditors. - (a) In every sixth year after the year 2010, the...

Section 273.19 — Lessees And Equitable Owners. - Subdivision 1. Tax-exempt property; lease. Except as provided in subdivision...

Section 273.20 — Assessor May Enter Dwellings, Buildings, Or Structures. - Any officer authorized by law to assess property for taxation...

Section 273.21 — Neglect By Auditor Or Assessor; Penalty. - Every county auditor and every town or district assessor who...

Section 273.25 — Lists To Be Verified. - Every person required to list property for taxation shall make...

Section 273.26 — Personal Property; Where Listed. - Except as otherwise in this chapter provided, personal property shall...

Section 273.32 — Elevators And Warehouses On Railroad. - All elevators and warehouses, with the machinery and fixtures therein,...

Section 273.33 — Express, Stage And Transportation Companies; Pipelines. - Subdivision 1. Listing and assessment in county. The personal property...

Section 273.35 — Gas And Water Companies. - The personal property of gas and water companies shall be...

Section 273.36 — Electric Light And Power Companies. - Personal property of electric light and power companies having a...

Section 273.37 — Companies Supplying Electric Power. - Subdivision 1. Listing and assessment where situated. Personal property of...

Section 273.371 — Reports Of Utility Companies. - Subdivision 1. Report required. Every electric light, power, gas, water,...

Section 273.3711 — Recommended And Ordered Values. - For purposes of sections 273.33, 273.35, 273.36, 273.37, 273.371, and...

Section 273.372 — Proceedings And Appeals; Utility Or Railroad Valuations. - Subdivision 1. Scope. (a) As provided in this section, an...

Section 273.38 — Percentage Of Assessments; Exceptions. - The distribution lines and the attachments and appurtenances thereto of...

Section 273.39 — Rural Area. - As used in sections 273.39 to 273.41, the term "rural...

Section 273.40 — Annual Tax On Cooperative Associations. - Cooperative associations organized under the provisions of Laws 1923, chapter...

Section 273.41 — Amount Of Tax; Distribution. - There is hereby imposed upon each such cooperative association on...

Section 273.42 — Rate Of Tax; Entry And Certification; Credit On Payment; Property Tax Credit. - Subdivision 1. Tax rate; payment. The property set forth in...

Section 273.425 — Adjustment Of Levy. - When preparing tax lists pursuant to section 275.28 for each...

Section 273.43 — Personal Property Of Certain Companies, Where Listed. - The personal property of street railroad, street railway, plank road,...

Section 273.46 — Assignees And Receivers. - Personal property in the hands of an assignee or receiver...

Section 273.47 — Property Moved Between January And March. - The owner of personal property, removing from one county, town,...

Section 273.48 — Where Listed In Case Of Doubt. - In case of doubt as to the proper place of...

Section 273.50 — Lists May Be Destroyed. - The county auditor may destroy any list or statement of...

Section 273.51 — [Impliedly repealed, see Bemis Bro Bag Co v Wallace 197 Minn 216, 266 NW 690] - 273.51 [Impliedly repealed, see Bemis Bro Bag Co v Wallace...

Section 273.65 — Failure To List; Examination Under Oath; Duties Of Assessor. - When the assessor shall be of opinion that the person...

Section 273.66 — Owner Absent Or Sick. - If any person required to list property be sick or...

Section 273.67 — Procedure When Owner Does Not List Or Is Not Sworn. - When any person whose duty it is to list shall...

Section 273.68 — Failure To Obtain List. - In case of failure to obtain a statement of personal...

Section 273.88 — Equalization Of Public Utility Structures. - After making the apportionment provided in Minnesota Rules, part 8100.0600,...

Chapter 274 — Assessments; Review, Correction, Equalization

Section 274.01 — Board Of Appeal And Equalization. - Subdivision 1. Ordinary board; meetings, deadlines, grievances. (a) The town...

Section 274.014 — Local Boards; Appeals And Equalization Course And Meeting Requirements. - Subdivision 1. Handbook for local boards. By no later than...

Section 274.03 — Notice Of Meeting. - The clerk shall give at least ten days' posted notice...

Section 274.07 — List By Person Sick Or Absent. - If any person required to list property for taxation is...

Section 274.08 — Correction Of Books. - The county auditor shall carefully examine the assessment books. If...

Section 274.09 — Correction Of False Lists And Returns. - If the county auditor believes that any person has given...

Section 274.10 — Property Omitted Or Undervalued. - Subdivision 1. Examiner; appointment, duties. The governor shall appoint an...

Section 274.11 — Taxes A Lien On Property In Examiner's List. - The taxes upon the property on the list of the...

Section 274.12 — Duties Of Auditor And Assessors. - Upon the receipt of the examiner's list, the county auditor...

Section 274.13 — County Board Of Appeal And Equalization. - Subdivision 1. Members; meetings; rules for equalizing assessments. The county...

Section 274.135 — County Boards; Appeals And Equalization Course And Meeting Requirements. - Subdivision 1. Handbook for county boards. By no later than...

Section 274.14 — Length Of Session; Record. - The board must meet after the second Friday in June...

Section 274.16 — Corrected Lists. - The county assessor or, in Ramsey County, the official designated...

Section 274.17 — Record; Abstract To County Auditors. - The secretary shall keep a record of the proceedings of...

Section 274.175 — Values Finalized. - The assessments recorded by the county assessor and the county...

Section 274.18 — Abstract Of Realty Assessment Roll To Town Clerks. - Once each year, the county auditor shall make out and...

Chapter 275 — Taxes; Levy, Extension

Section 275.01 — Levy In Specific Amounts. - All taxes shall be levied or voted in specific amounts...

Section 275.011 — Mill Rate Levy Limitations; Conversion From Mills To Dollars. - Subdivision 1. Determination of levy limit. The property tax levied...

Section 275.02 — State Levy For Bonded Debt; Certification Of Tax Rate. - A state tax for bonded debt pursuant to the Minnesota...

Section 275.025 — State General Tax. - Subdivision 1. Levy amount. The state general levy is levied...

Section 275.065 — Proposed Property Taxes; Notice. - Subdivision 1. Proposed levy. (a) Notwithstanding any law or charter...

Section 275.066 — Special Taxing Districts; Definition. - For the purposes of property taxation and property tax state...

Section 275.067 — Special Taxing Districts; Organization Date; Certification Of Levy Or Special Assessments. - Special taxing districts as defined in section 275.066 organized on...

Section 275.07 — City, Town, County, And School District Taxes. - Subdivision 1. Certification of levy. (a) Except as provided under...

Section 275.075 — Omission By Inadvertence; Correction. - Whenever the amount of taxes as levied and certified by...

Section 275.077 — Errors By County Auditor Affecting Township Levy. - Subdivision 1. Error in recording levy. If an error is...

Section 275.079 — County Auditor To Calculate Tax Rate. - The county auditor shall calculate the tax rate necessary to...

Section 275.08 — Auditor To Fix Rate. - Subdivision 1. Generally. The rate percent of all taxes, except...

Section 275.092 — Local Acts Limiting County Levy Or Appropriation. - Any special act for a single county relating to a...

Section 275.124 — Report Of Certified Levy. - Prior to April 1 of each year, each county auditor...

Section 275.14 — Census. - The population of a school district must be as certified...

Section 275.16 — County Auditor To Fix Amount Of Levy. - If any such municipality shall return to the county auditor...

Section 275.26 — Excessive Levy; Injunction. - When any county board shall levy taxes for any purpose...

Section 275.27 — Contracts In Excess Void; Liability Of Officers. - It shall be unlawful for the authorities of any county,...

Section 275.28 — Tax Lists. - Subdivision 1. Auditor to make. The county auditor shall make...

Section 275.48 — Additional Tax Levies In Certain Taxing Districts. - When by virtue of chapter 278, sections 270C.86, 375.192, or...

Section 275.60 — Levy Or Bond Referendum; Ballot Notice. - (a) Notwithstanding any general or special law or any charter...

Section 275.61 — Voter-approved Levy; Market Value. - Subdivision 1. Market value. (a) For local governmental subdivisions other...

Section 275.62 — Tax Levies; Report To The Commissioner Of Revenue. - Subdivision 1. Report on taxes levied. The commissioner of revenue...

Section 275.70 — Levy Limitations; Definitions. - Subdivision 1. MS 1998 [Expired] Subdivision 1. Application. For the...

Section 275.71 — Levy Limits. - 275.71 [Expired] 275.71 LEVY LIMITS. Subdivision 1. MS 1998 [Expired]...

Section 275.72 — Levy Limit Adjustments For Consolidation And Annexation. - 275.72 MS 1998 [Expired] 275.72 LEVY LIMIT ADJUSTMENTS FOR CONSOLIDATION...

Section 275.73 — Elections For Additional Levies. - 275.73 MS 1998 [Expired] 275.73 ELECTIONS FOR ADDITIONAL LEVIES. Subdivision...

Section 275.74 — State Regulation Of Levies. - 275.74 MS 1998 [Expired] 275.74 STATE REGULATION OF LEVIES. Subdivision...

Section 275.75 — Charter Exemption For Aid Loss. - Notwithstanding any other provision of a municipal charter that limits...

Section 275.761 — Maintenance Of Effort Requirements Reduced. - (a) Notwithstanding any law to the contrary and except as...

Chapter 276 — Collection, Accounting, Distribution

Section 276.01 — Delivery Of Lists To Treasurer. - On or before the first business day in March in...

Section 276.015 — Treasurer To Publish Tax Rates. - On receiving the tax lists from the county auditor, the...

Section 276.017 — Timely Payments. - Subdivision 1. Date of mailing or receipt. When a payment...

Section 276.02 — Treasurer To Be Collector. - The county treasurer shall collect all taxes extended on the...

Section 276.03 — Treasurer To Collect Local Assessments. - A county treasurer authorized by law to collect local assessments...

Section 276.04 — Notice Of Rates; Property Tax Statements. - Subdivision 1. Auditor to publish rates. On receiving the tax...

Section 276.041 — Filing To Receive Notice Of Delinquent Taxes. - Fee owners, vendees, mortgagees, lienholders, escrow agents, and lessees of...

Section 276.05 — Receipts For Tax Payments. - The county treasurer may issue receipts showing payment of the...

Section 276.06 — Tax Statements To State Apportionment Of Taxes. - The treasurer of each county may cause to be printed,...

Section 276.07 — Undivided Interest; Payment And Receipt. - A person holding an undivided interest in taxable real property,...

Section 276.08 — Orders Received For Taxes. - The county treasurer shall receive in payment of taxes orders...

Section 276.09 — Settlement Between Auditor And Treasurer. - On the later of May 20 of each year or...

Section 276.10 — Apportionment And Distribution Of Funds. - On the settlement day determined in section 276.09 for each...

Section 276.11 — When Treasurer Shall Pay Funds From May Settlement. - Subdivision 1. Generally. As soon as practical after the settlement...

Section 276.111 — Distributions And Final Year-end Settlement. - Within seven business days after October 15, the county treasurer...

Section 276.112 — State Property Taxes; County Treasurer. - On the estimated payment and settlement dates provided in this...

Section 276.12 — Auditor To Keep Accounts. - The county auditor shall keep accounts with the state, the...

Section 276.131 — Distribution Of Penalties, Interest, And Costs. - Subdivision 1. Distribution. Except as provided in subdivision 2, the...

Section 276.19 — Unclaimed Overpayments. - Subdivision 1. Notice of overpayment. If an overpayment of property...

Chapter 276A — Tax Relief Area Revenue Distribution

Section 276A.01 — Definitions. - Subdivision 1. Applicability. In sections 276A.01 to 276A.09, the terms...

Section 276A.02 — Administrative Auditor. - Subdivision 1. Election. On or before July 1, 1997, and...

Section 276A.03 — Net Tax Capacity Of Commercial-industrial Property. - By August 5 of 1996 and each subsequent year, the...

Section 276A.04 — Increase In Net Tax Capacity. - By July 15 of 1997 and each subsequent year, the...

Section 276A.05 — Computation Of Areawide Tax Base. - Subdivision 1. Areawide net tax capacity. Each county auditor shall...

Section 276A.06 — Net Tax Capacity Of Governmental Unit. - Subdivision 1. Generally. The county auditor shall determine the net...

Section 276A.07 — Adjustments In Dates. - If, because of the enactment of any other law, the...

Section 276A.08 — Reassessments And Omitted Property. - Subdivision 1. Reassessment orders. If the commissioner of revenue orders...

Section 276A.09 — Change In Status Of Municipality. - If a municipality is dissolved, is consolidated with all or...

Chapter 277 — Delinquent Personal Property Taxes

Section 277.01 — When Tax Is Delinquent; Penalty. - Subdivision 1. Due dates; penalty. Except as provided in this...

Section 277.14 — Docketing Judgment. - Every judgment for personal property taxes shall be docketed and...

Section 277.15 — Interest. - All personal property tax amounts not paid as of January...

Section 277.16 — Satisfaction Of Judgment. - Upon payment to the county treasurer of any personal property...

Section 277.17 — Escrow Requirement For Delinquencies On Manufactured Homes. - Subdivision 1. Notification to manufactured home owner. At least once...

Section 277.20 — Lien For Personal Property Tax. - Subdivision 1. Creation of lien. Except for property exempt under...

Section 277.21 — Levy And Distraint. - Subdivision 1. Collection authority of the county treasurer. If a...

Section 277.22 — Adjustment Of Tax Liability. - If the amount of tax determined under section 277.21, subdivision...

Section 277.23 — Confession Of Judgment For Homestead. - Subdivision 1. Procedure. The owner or another person having an...

Section 277.24 — Uncollected Taxes. - If at any time in the collection proceedings the county...

Chapter 278 — Real Or Personal Property Tax; Objection, Defense

Section 278.01 — Defense Or Objection To Real And Personal Property Taxes; Service And Filing. - Subdivision 1. Determination of validity. (a) Any person having personal...

Section 278.02 — Petition May Include Several Items Or Parcels. - Such petition need not be in any particular form, but...

Section 278.03 — Payment Of Tax. - Subdivision 1. Real property. In the case of real property,...

Section 278.04 — Treasurer Must Stamp Tax Lists. - Upon the filing of such petition, the county treasurer shall...

Section 278.05 — Trial Of Issues. - Subdivision 1. Trial. The petition, without any answer, return, or...

Section 278.06 — Other Statutes To Apply. - Sections 279.18, 279.19, 279.21, 279.23, and 279.25 shall apply in...

Section 278.07 — Judgment; Amount; Costs. - Judgment shall be for the amount of the taxes for...

Section 278.08 — Interest. - Subdivision 1. Interest; penalty. In the case of real or...

Section 278.09 — Certified Copies To Auditor And Treasurer. - Upon entry of judgment a certified copy thereof shall be...

Section 278.10 — To Be Entered In Judgment Book. - Upon entry of the judgment referred to in section 278.07,...

Section 278.11 — May Pay Full Tax. - Where a petition has been filed, as provided in this...

Section 278.12 — Refunds Of Overpayment. - If upon final determination the petitioner has paid more than...

Section 278.13 — Judgment To Be Final. - The judgment entered in such proceedings, except for the right...

Section 278.14 — Refunds Of Mistakenly Billed Taxes. - Subdivision 1. Applicability. A county must pay a refund of...

Chapter 279 — Delinquent Real Estate Taxes

Section 279.001 — Purposes; Policy. - Laws pertaining to the processing of delinquent real estate taxes...

Section 279.01 — Due Dates; Penalties. - Subdivision 1. Due dates; penalties. (a) When the taxes against...

Section 279.02 — Duties Of County Auditor And Treasurer. - Subdivision 1. Delinquent property; rates. On the first business day...

Section 279.025 — Payment Of Delinquent Property Taxes, Special Assessments. - Payment of delinquent property tax and related interest and penalties...

Section 279.03 — Interest On Delinquent Property Taxes. - Subdivision 1. Interest calculation. Section 549.09 applies with respect to...

Section 279.04 — Application. - The provisions of sections 279.01 to 279.04 shall not apply...

Section 279.05 — Delinquent List, Filing, Effect. - On or before February 15th, in each year, the county...

Section 279.06 — Copy Of List And Notice. - Subdivision 1. List and notice. Within five days after the...

Section 279.07 — Publication, Bids. - Prior to the day on which the county board designates...

Section 279.08 — Newspaper, Designation. - At their annual meeting in January, and prior to the...

Section 279.09 — Publication Of Notice And List. - The county shall cause the notice and list of delinquent...

Section 279.091 — Mailing Of Notice And List; Failure To Mail. - On or before March 20 immediately following the filing of...

Section 279.092 — Publication And Related Costs. - The county shall assess a service fee of the amount...

Section 279.10 — Publication Corrected. - Immediately after preparing forms for printing such notice and list,...

Section 279.12 — Certificate Before Payment. - Before being entitled to the fees for publishing such notice...

Section 279.13 — Affidavit Of Publication. - The owner, publisher, manager, or lead supervisor in the printing...

Section 279.131 — Affidavit Of Mailing. - The county auditor shall forthwith file with the court administrator...

Section 279.14 — Conclusiveness Of Judgment, Jurisdictional Defects. - When the last publication shall have been made and the...

Section 279.15 — Who May Answer; Form. - Any person having any estate, right, title, or interest in,...

Section 279.16 — Judgment When No Answer; Form; Entry. - Upon the expiration of 20 days from the later of...

Section 279.17 — Proceedings On Answer. - If answers be filed within the time hereinbefore prescribed, the...

Section 279.18 — Judgment. - If, after hearing, the court sustain the taxes and penalties,...

Section 279.19 — Application For Judgment. - If all provisions of law in relation to assessment and...

Section 279.20 — Papers Filed By Clerk. - The court administrator shall attach together and file the list,...

Section 279.21 — Appeal. - The orders and judgment of the district court are subject...

Section 279.22 — Opening And Vacating Of Tax Judgments. - The court wherein any tax judgment is entered may, at...

Section 279.23 — Copy Of Judgment To County Auditor. - When any real estate tax judgment is entered, the court...

Section 279.25 — Payment Before Judgment. - Before sale any person may pay the amount adjudged against...

Section 279.33 — Cancellation Of Certificates Of Forfeiture For Lands Which Were Exempt. - Where a certificate of forfeiture required by section 281.23, subdivision...

Section 279.34 — Application By Owner. - The owner at the time of forfeiture or someone authorized...

Section 279.37 — Confession Of Judgment For Delinquent Taxes. - Subdivision 1. Composition into one item. Delinquent taxes upon any...

Chapter 280 — Real Estate Tax Judgment Sales

Section 280.001 — Public Sales, Auditor's Certificates Abolished. - No parcel of land against which judgment has been entered...

Section 280.01 — State Bid In At Sale. - On the second Monday in May, in each year, the...

Section 280.02 — Public Vendue. - The county auditor shall sell, at public vendue, each parcel...

Section 280.03 — Certificate Of Sale. - The county auditor shall execute to the purchaser of each...

Section 280.04 — Who May Purchase. - All persons, except as provided in section 280.05, may become...

Section 280.05 — Prohibited Purchasers. - A county auditor, county treasurer, court administrator of the district...

Section 280.06 — Wrong Name Of Owner. - No such sale shall be affected or deemed invalid on...

Section 280.07 — Entries After Sale. - Immediately after such sale the county auditor shall record that...

Section 280.08 — Record Of Assignment. - The assignee or transferee of a certificate or deed issued...

Section 280.09 — Failure To Record. - Every such assignment or transfer not so recorded shall be...

Section 280.10 — Payment Of Subsequent Taxes. - The taxes for subsequent years shall be levied on property...

Section 280.11 — Lands Bid In For State. - At any time after any parcel of land has been...

Section 280.28 — Fees. - Subdivision 1. Certified copy. The county auditor shall be entitled...

Section 280.29 — Proceeds Of Sale, How Distributed. - The proceeds of any parcel of land so sold, to...

Section 280.33 — Certificates And Deeds As Evidence; Grounds For Setting Aside. - The certificates and deeds issued pursuant to sections 280.03 and...

Section 280.35 — Invalid Certificate. - If any certificate issued pursuant to sections 280.03 and 280.11...

Section 280.36 — Reimbursement To Tax Sale Purchaser Where Notice Of Sale Invalid; Limitation; Reassessment. - When any sale of land held pursuant to section 280.01...

Section 280.37 — Endorsement Before Record. - Before any certificate of sale or of assignment provided for...

Section 280.38 — Lands Bid In For The State; Attachments. - When any parcel of land is bid in for the...

Section 280.385 — Acquisition Of Tax-delinquent Land Before Forfeiture. - Subdivision 1. Conveyance accepted. Whenever any lands have been bid...

Section 280.39 — Delinquent Taxes May Be Paid In Inverse Order. - In any case where taxes for two or more years...

Section 280.40 — Taxes Collected By Sheriff Applied In Inverse Order. - When the sheriff shall pay into the county treasury rents...

Section 280.41 — Ownership By State. - Title to all parcels of land bid in for the...

Section 280.43 — Sale Defined. - No actual public "sale" shall take place under this chapter....

Chapter 281 — Real Estate Tax Sales, Redemption

Section 281.01 — Tax Sale, Right Of Redemption. - Any person claiming an interest in any parcel of land...

Section 281.02 — Amount Payable. - Any person redeeming any parcel of land shall pay into...

Section 281.03 — Auditor's Certificate. - The county auditor shall certify to the amount due on...

Section 281.04 — Redemption By Persons Under Disability. - Minors, persons with a mental illness, persons with a developmental...

Section 281.05 — Redemption When Owner Dies. - When the owner of lands sold for taxes dies after...

Section 281.06 — Undivided Part. - Any person claiming an undivided part of any parcel of...

Section 281.07 — Undivided Share. - Any person claiming an undivided share in any parcel of...

Section 281.08 — Specific Part. - Any person claiming a specific part of any parcel of...

Section 281.09 — Specific Part Of Undivided Part. - Any person claiming a specific part of any parcel of...

Section 281.10 — Auditor To Determine Proportion. - When a partial redemption is asked for pursuant to section...

Section 281.11 — Taxpayer May Pay Taxes On Part. - Any person holding an interest in a tract of land...

Section 281.12 — Land Held Jointly. - When the land of any person is sold for taxes...

Section 281.14 — Expiration Of Time For Redemption. - The time for redemption from any tax sale, whether made...

Section 281.16 — Stated Period Of Redemption. - The term "stated period of redemption," as used in sections...

Section 281.17 — Period Of Redemption. - (a) Except for properties described in paragraphs (b) and (c),...

Section 281.173 — Five-week Redemption Period For Certain Abandoned Properties. - Subdivision 1. Application. This section applies if at any time...

Section 281.174 — Five-week Redemption Period For Certain Vacant Properties. - Subdivision 1. Application. This section applies to property located within...

Section 281.18 — Lands May Be Redeemed. - Every parcel of land heretofore sold to the state at...

Section 281.19 — Who May Redeem. - Redemption of any parcel of land referred to in section...

Section 281.21 — Notice Of Expiration Of Redemption. - Notice of expiration of the time for redemption of any...

Section 281.23 — Notice. - Subdivision 1. Duty of auditor. In case any parcel of...

Section 281.231 — Maintenance; Expenditure Of Public Funds. - If the county auditor provides notice as required by section...

Section 281.24 — Land Subject To Assignment. - Every parcel of land heretofore bid in for the state...

Section 281.25 — Titles To Be Held In Trust By The State. - Except as otherwise provided by law, the title to every...

Section 281.273 — Expiration Of Time Of Redemption On Lands Owned By Persons In Military Service. - When a county sheriff or other person serves notice of...

Section 281.274 — May Be Withheld From Sale, Payments. - Subdivision 1. Payment by person in military service. The owner...

Section 281.275 — County Board May Petition District Court. - If at any time the county board is of the...

Section 281.276 — Return Must Show Military Service. - Unless a certificate showing military service is filed as required...

Section 281.277 — Not To Affect Other Rights; Duration. - Nothing contained in sections 281.273 to 281.277 shall be construed...

Section 281.28 — Agents, Service Of Notice Of Expiration Of Redemption Upon. - Any person or corporation having any right, title, or interest...

Section 281.29 — Statement To Be Filed With County Auditor. - Each such statement so filed in the office of the...

Section 281.30 — Service. - Subdivision 1. On resident agent. Service of notice of expiration...

Section 281.31 — Failure To Serve Notice To Extinguish Lien; 1925 And Prior Years. - No notice of the expiration of the time of redemption...

Section 281.32 — Limitation Of Time For Filing Certificate; 1925 And Prior Years. - No notice of the expiration of the time of redemption...

Section 281.321 — Certain Notices Not To Be Served. - No notice of the expiration of the time of redemption...

Section 281.322 — Failure To Serve Notices To Extinguish Lien. - No notice of expiration of the time of redemption upon...

Section 281.323 — Certificates Must Be Recorded. - Any such certificate upon which notice of expiration of redemption...

Section 281.324 — Canceled By Limitation. - The county auditor shall annually, as soon as practicable after...

Section 281.325 — Cancellation Of Certificates On Request Of Holder. - Upon request of the holder of a real estate tax...

Section 281.326 — Cancellation Of Certificates When Notice Of Expiration Of Time For Redemption Not Given Within Six Years. - The county auditor shall annually, as soon as practicable after...

Section 281.327 — Cancellation Of Certificate Upon Judicial Order. - Upon the petition of any person interested in the land...

Section 281.33 — Redemption, When Expires. - No transfer of the lands described in such certificate to...

Section 281.34 — Fees For Notice. - For serving such notice the sheriff shall receive the same...

Section 281.35 — Fraud In The Service; Limitation For Bringing Action. - When any notice of expiration of redemption is served upon...

Section 281.39 — Time For Redemption From Tax Sale Extended In Certain Cases. - Whenever at the time fixed by law for absolute forfeiture...

Section 281.40 — May Redeem Part Of Tract. - When any tract less than the whole parcel designated for...

Section 281.41 — MS 1941 [Unnecessary] - 281.41 MS 1941 [Unnecessary]

Section 281.42 — MS 1941 [Unnecessary] - 281.42 MS 1941 [Unnecessary]

Section 281.43 — MS 1941 [Unnecessary] - 281.43 MS 1941 [Unnecessary]

Section 281.44 — MS 1941 [Unnecessary] - 281.44 MS 1941 [Unnecessary]

Section 281.45 — MS 1941 [Unnecessary] - 281.45 MS 1941 [Unnecessary]

Section 281.46 — MS 1941 [Unnecessary] - 281.46 MS 1941 [Unnecessary]

Section 281.47 — MS 1941 [Unnecessary] - 281.47 MS 1941 [Unnecessary]

Section 281.48 — MS 1941 [Unnecessary] - 281.48 MS 1941 [Unnecessary]

Section 281.49 — MS 1941 [Unnecessary] - 281.49 MS 1941 [Unnecessary]

Section 281.50 — MS 1941 [Unnecessary] - 281.50 MS 1941 [Unnecessary]

Section 281.51 — MS 1941 [Unnecessary] - 281.51 MS 1941 [Unnecessary]

Section 281.52 — MS 1941 [Unnecessary] - 281.52 MS 1941 [Unnecessary]

Section 281.53 — MS 1941 [Unnecessary] - 281.53 MS 1941 [Unnecessary]

Section 281.54 — MS 1941 [Unnecessary] - 281.54 MS 1941 [Unnecessary]

Section 281.55 — MS 1941 [Unnecessary] - 281.55 MS 1941 [Unnecessary]

Section 281.56 — MS 1941 [Unnecessary] - 281.56 MS 1941 [Unnecessary]

Section 281.57 — MS 1941 [Unnecessary] - 281.57 MS 1941 [Unnecessary]

Section 281.58 — MS 1941 [Unnecessary] - 281.58 MS 1941 [Unnecessary]

Section 281.59 — MS 1941 [Unnecessary] - 281.59 MS 1941 [Unnecessary]

Section 281.60 — MS 1941 [Unnecessary] - 281.60 MS 1941 [Unnecessary]

Section 281.61 — MS 1941 [Unnecessary] - 281.61 MS 1941 [Unnecessary]

Section 281.62 — MS 1941 [Unnecessary] - 281.62 MS 1941 [Unnecessary]

Section 281.63 — MS 1941 [Unnecessary] - 281.63 MS 1941 [Unnecessary]

Section 281.64 — MS 1941 [Unnecessary] - 281.64 MS 1941 [Unnecessary]

Section 281.65 — MS 1941 [Unnecessary] - 281.65 MS 1941 [Unnecessary]

Section 281.66 — MS 1941 [Unnecessary] - 281.66 MS 1941 [Unnecessary]

Section 281.67 — MS 1941 [Unnecessary] - 281.67 MS 1941 [Unnecessary]

Section 281.70 — Limited Right Of Entry. - Subdivision 1. Limited right of entry. If premises described in...

Chapter 282 — Tax-forfeited Land Sales

Section 282.01 — Tax-forfeited Lands; Classification, Sale. - Subdivision 1. Classification as conservation or nonconservation. (a) When acting...

Section 282.011 — Classification And Sale. - Subdivision 1. Classification, sale, procedures and conditions. Any lands which...

Section 282.012 — Prior Owner May Purchase; Conditions. - At least one week before the date of sale, the...

Section 282.014 — Completion Of Sale, Fee, Conveyance Recorded. - (a) Upon compliance by the purchaser with the provisions of...

Section 282.015 — Proceeds Of Sale. - The proceeds of each such sale shall be disposed of...

Section 282.016 — Prohibited Purchasers. - (a) A county auditor, county treasurer, county attorney, court administrator...

Section 282.017 — Conveyance Of Interests To Governments. - Notwithstanding any existing law to the contrary, the county auditor...

Section 282.018 — Land By Public Waters, Nonforested Marginal Land, Wetlands. - Subdivision 1. Land on or adjacent to public waters. (a)...

Section 282.019 — Land Subject To Hazardous Substance Or Petroleum Release. - Subdivision 1. Scope. When there is a release or threatened...

Section 282.0195 — Superfund And Storage Tank Sites; Affidavit, Notice. - Subdivision 1. Superfund sites. The affidavit requirement of section 115B.16,...

Section 282.02 — List Of Lands For Sale; Notice; Online Auctions Permitted. - (a) Immediately after classification and appraisal of the land, and...

Section 282.03 — Limitations In Use Of Lands. - There may be attached to the sale of any parcel...

Section 282.038 — Veteran's Credit For Agricultural Land. - Any veteran, as defined in section 197.447, who served on...

Section 282.04 — Timber Sales; Land Use, Lease, Partition, Easement. - Subdivision 1. Timber sales; land leases and uses. (a) The...

Section 282.041 — Alternative Recording For County Forest Road. - Subdivision 1. Definition. "County forest road" means a road constructed,...

Section 282.05 — Proceeds Apportioned. - The net proceeds received from the sale or rental of...

Section 282.06 — Exemption Of Certain Lands. - Lands becoming the absolute property of the state embraced within...

Section 282.07 — Auditor To Cancel Taxes. - Immediately after forfeiture to the state of any parcel of...

Section 282.08 — Apportionment Of Proceeds To Taxing Districts. - The net proceeds from the sale or rental of any...

Section 282.09 — Forfeited Tax Sale Fund. - Subdivision 1. Money placed in fund; fees and disbursements. The...

Section 282.12 — All Minerals Reserved. - Any conveyance of forfeited lands shall be subject to exceptions...

Section 282.13 — County Land Commissioners; City Land Exchanges. - The county board may appoint a land commissioner and necessary...

Section 282.131 — Certain Powers And Duties Delegated. - All powers and duties concerning approval of appraised timber values,...

Section 282.132 — Timber Defined. - As used in sections 282.01 to 282.13, "timber" means trees...

Section 282.135 — Delegation By County Board. - Except as provided in section 282.13 and notwithstanding any other...

Section 282.14 — Classification As Agricultural; Sale Conditions, Generally. - All parcels of land becoming the absolute property of the...

Section 282.15 — Sales Of Forfeited Agricultural Lands. - The sale shall be conducted by the auditor of the...

Section 282.151 — Sale Of Certain Nonconservation Lands. - In case the commissioner of natural resources shall determine, after...

Section 282.16 — Public Sale As Agricultural Lands; Notice. - Subdivision 1. Offer; notice. All lands so classified and appraised...

Section 282.17 — Cancellation Of Contracts On Default. - Failure of the purchaser to make any payment of any...

Section 282.171 — Contracts, Members Of Armed Forces, Cancellation. - No contract entered into by persons in the armed forces...

Section 282.18 — County Auditor To Lease Lands. - Until after the sale of any parcel of forfeited land...

Section 282.19 — County Collects Payments; Reports; Expenses. - The county treasurer shall collect all payments made under sections...

Section 282.20 — Mineral Rights Reserved. - Any sale of such forfeited lands shall be subject to...

Section 282.21 — Form Of Conveyance. - When any sale has been made under sections 282.14 to...

Section 282.22 — Nonagricultural Lands Reserved For Conservation. - The lands classified as nonagricultural, as provided under section 282.14,...

Section 282.221 — Forfeited Agricultural Lands. - Subdivision 1. Classified and sold. All lands which become the...

Section 282.222 — Sale. - Subdivision 1. Public sale; notice. All lands so classified and...

Section 282.223 — Taxes Canceled. - When any lands shall be sold under sections 282.221 to...

Section 282.224 — Form Of Conveyance. - When any sale has been made under sections 282.221 to...

Section 282.225 — Mineral Rights Reserved. - Every certificate of sale and instrument of conveyance issued under...

Section 282.226 — County Collects Payments; Reports; Expenses. - The county treasurer shall collect all payments of principal and...

Section 282.241 — Repurchase After Forfeiture. - Subdivision 1. Repurchase requirements. The owner at the time of...

Section 282.251 — Taxes And Assessments Reinstated Upon Repurchase. - Upon the repurchase of land pursuant to section 282.241 any...

Section 282.261 — Terms Of Repurchase. - Subdivision 1. Payments; taxes. A person repurchasing under section 282.241...

Section 282.271 — Notice Of Payments Due. - The county auditor shall give notice by mail not later...

Section 282.281 — Repurchase Subject To Existing Leases. - Until repurchased all parcels of land subject to the provisions...

Section 282.291 — Payments, Where Made. - All payments under sections 282.241 to 282.324 shall be made...

Section 282.301 — Receipts For Payments; Certification By County Auditor. - When any sale has been made under sections 282.012 and...

Section 282.302 — Conveyance Of Deed Upon Certification. - Subdivision 1. Conveyance to record owner. Except as provided in...

Section 282.303 — Assignment Of Installment Contract. - If the record owner at the time of the expiration...

Section 282.304 — Recordation Of Deed; Default. - (a) The quitclaim deed issued under section 282.302 must be...

Section 282.311 — Exceptions. - Sections 282.241 to 282.324 shall not apply to any lands...

Section 282.321 — Limitations On Land Use. - When any forfeited lands are repurchased, as provided for in...

Section 282.322 — Forfeited Lands List. - The county board of any county may file a list...

Section 282.323 — Capitol Areas. - Subdivision 1. [Repealed, 1969 c 1150 s 7; 1974 c...

Section 282.324 — When Right Of Repurchase Vests. - No right of repurchase created or arising hereunder shall be...

Section 282.33 — Lost Or Destroyed Deeds. - Subdivision 1. Application for new deed; fee. Whenever an unrecorded...

Section 282.341 — Reinstatement Of Tax-forfeited Certificate. - Subdivision 1. Conditions. Whenever a county auditor's certificate of the...

Section 282.36 — Fees Payable By Repurchaser. - Any person repurchasing land after forfeiture to the state for...

Section 282.37 — Lands Bordering Lakes And Streams, Easement To State. - The commissioner of revenue upon recommendation of the boards of...

Section 282.38 — Forest Development Funds. - Subdivision 1. Development. In any county where the county board...

Section 282.40 — Cancellation Of Installment Sale Contracts By State. - The cancellation of any sale by the state of Minnesota...

Chapter 283 — Refund To Purchasers

Section 283.01 — Refund Of Money Paid At Tax Sale Or On Assignment; When Allowed. - Refundment of money paid by the purchaser of a parcel...

Section 283.02 — In Case Of Exemption. - When any such parcel of land shall have been sold...

Section 283.03 — On Judgment; County To Be Party. - When any tax sale is declared void by judgment of...

Section 283.04 — Limitation On Right. - No refundment shall be allowed unless the right thereto has...

Section 283.05 — Void Taxes Paid By Mortgagee; Refund. - When money is paid for taxes on land by a...

Section 283.06 — Taxes Paid Twice. - When it is made to appear to the county auditor...

Section 283.09 — Land Erroneously Returned As Improved; Appropriation. - In any case where real estate has been erroneously returned...

Section 283.10 — Application Must Be Made Within Two Years. - No refund shall be granted unless an application for refund...

Section 283.11 — Canceled Tax Reinstated. - When a refund is granted under the provisions of sections...

Chapter 284 — Actions Involving Tax Titles

Section 284.07 — County Auditor's Certificate To Be Prima Facie Evidence. - The county auditor's certificate of forfeiture recorded by the county...

Section 284.08 — Actions To Try Title; Venue; Lis Pendens; Service. - Any person claiming adversely to the state, or its successor...

Section 284.10 — Claimant To Deposit Taxes In Court. - In any action respecting lands claimed to have been forfeited...

Section 284.11 — State May Bring Action To Quiet Title. - The title of the state, or its successor in interest,...

Section 284.12 — County Attorney Or Attorney General To Bring Action. - Actions respecting lands held by the state in trust for...

Section 284.13 — Venue; Lands Included. - Every such action shall be brought in the district court...

Section 284.14 — Contents Of Complaint. - The complaint shall set forth a description of the lands,...

Section 284.15 — Defendants; Unknown Claimants. - The owners of such lands at the time of forfeiture,...

Section 284.16 — Complaint; Summons. - The complaint shall be filed in the office of the...

Section 284.17 — Service Of Summons; Mailing; Publication; Lis Pendens; Return. - The summons shall be served in the manner provided by...

Section 284.18 — Registered Lands; Recording With Registrar. - In case any of the lands involved in the action...

Section 284.19 — Answers; Contents; Procedure. - The defendants in the action may answer separately, or such...

Section 284.20 — Claimants File Names With Court Administrator; Entitled To Copies. - Any person having or claiming an interest in any land...

Section 284.21 — Present Laws To Govern. - So far as applicable and not inconsistent herewith, all provisions...

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Minnesota Statutes Chapters 272 - 289 — Property Taxes

Minnesota Statutes
Chapters 272 - 289 — Property Taxes