Subdivision 1. Filing with county recorders. Notices of federal tax liens, certificates, or revocations of certificates of release of federal tax liens, refiled notices of any of those items, and any other notices affecting federal tax liens that are required to be filed with the county recorder, in a form prescribed by the Internal Revenue Service, may be filed with the county recorder by mail, personal delivery, or by electronic transmission by the Secretary of the Treasury of the United States or a delegate into the computerized database system. The secretary of state shall transmit the notice electronically to the office of the county recorder in the county or counties shown on the computer entry. The county recorder must endorse and file the notice and enter the information into the computerized database system as required by section 272.483.
Subd. 2. Central database. County recorders and the secretary of state shall enter information relative to lien notices, releases, revocations of release, and refilings of any of those items into the computerized database system of the secretary of state. For notices transmitted electronically for filing with the county recorders, the date and time of filing of the notice and county recorder's file number, and for notices transmitted electronically for filing with the secretary of state, the secretary of state's filing information, must be entered by the filing officer into the computerized database system before the close of the fifth working day following the day of the original data transmission to the filing officer. When notices are transmitted electronically, the filing officer must file the notices no later than 5:00 p.m. on the business day after they were transmitted to the filing officer. All other processing by the county recorder of lien notices, releases, revocations of release and refilings of any of those items must occur within the time period allowed in section 357.182.
Subd. 3. Filing with secretary of state. (a) Notices of federal tax liens, certificates, or revocations of certificates of release of federal tax liens, refiled notices of any of those items, and any other notices affecting federal tax liens that are required to be filed with the secretary of state, in a form prescribed by the Internal Revenue Service, may be filed with the secretary of state by mail, personal delivery, or electronic transmission by the Secretary of the Treasury of the United States or a delegate into the computerized filing system of the secretary of state. The electronic record must be endorsed and indexed within the computerized database system as required by section 272.483.
(b) For filings made pursuant to section 272.481, paragraph (c), clause (1), with the secretary of state, when data entry is complete as required by subdivision 2, the original document is contained in the computerized filing system and is the official copy from which all official copies will be made. Reproductions of documents described in section 272.483, paragraph (a) or (b), which are contained in the computerized filing system will be in the same format as if the document had been filed on paper by the Internal Revenue Service.
Subd. 4. Entry of information. For documents filed by mail or in person, the filing officer shall enter the data as if it had been transmitted electronically. Once the electronic record is created, it must be endorsed and indexed within the computerized database system. The filing officer must write or mark the filing information on the document that was submitted and return the document or a copy to the submitting party.
Subd. 5. Transmission of filed information. The Secretary of the Treasury of the United States or a delegate and the filing officers are authorized to develop a method which permits entry of previously filed notices of federal tax liens into the computerized database system. Should the Secretary of the Treasury and the filing officers decide to implement a method, entry of previously filed notices of federal tax liens shall not be a new filing and the filing date of the original document shall be maintained.
Subd. 6. Official index. The index in the computerized filing system is the official index of federal tax liens filed with the secretary of state under section 272.483, paragraph (a), clause (1). The official index of federal tax lien records for the county recorders are those indices required by chapter 386 and section 272.483, paragraph (a), clause (2).
1991 c 291 art 18 s 10; 1994 c 438 s 1-3; 1995 c 144 s 4-9; 2001 c 195 art 2 s 17; 2009 c 98 s 7; 2013 c 125 art 1 s 59
Structure Minnesota Statutes
Chapters 272 - 289 — Property Taxes
Chapter 272 — Taxation, General Provisions
Section 272.01 — Property Subject To Taxation.
Section 272.011 — State-owned Property Used For Housing Officers Or Employees.
Section 272.02 — Exempt Property.
Section 272.021 — Property Of Volunteer Fire Department Exempt From Taxation.
Section 272.0211 — Sliding Scale Market Value Exclusion For Electric Power Generation Efficiency.
Section 272.0212 — Border Development Zone Property.
Section 272.0213 — Leased Seasonal-recreational Land.
Section 272.025 — Filing Requirement.
Section 272.027 — Personal Property Used To Generate Electricity For Production And Resale.
Section 272.028 — Payment In Lieu Of Production Tax; Wind Generation Facilities.
Section 272.029 — Wind Energy Production Tax.
Section 272.0295 — Solar Energy Production Tax.
Section 272.04 — Mineral, Gas, Coal, And Oil Owned Apart From Land; Space Above And Below Surface.
Section 272.06 — Legality Presumed.
Section 272.08 — Interest On Unpaid Taxes.
Section 272.10 — Right To Assess And Collect; Limitation.
Section 272.11 — Expenses Of Reassessment.
Section 272.115 — Certificate Of Value; Filing.
Section 272.12 — Conveyances, Taxes Paid Before Recording.
Section 272.121 — Current Tax On Divided Parcels.
Section 272.122 — Electronic Facsimile.
Section 272.14 — Transfer Of Undivided Interest.
Section 272.15 — Deed To Correct Title.
Section 272.16 — Transfer Of Specific Part.
Section 272.161 — Determination Of Net Tax Capacity Of Specific Part Of Land Transferred.
Section 272.162 — Restrictions On Transfers Of Specific Parts.
Section 272.17 — List Of Certificates Of Sale Filed With Auditor.
Section 272.19 — Platting Of Irregular Tracts.
Section 272.191 — Irregular Tracts Of Land, Code System Of Describing.
Section 272.193 — Numbering Tracts.
Section 272.195 — Legal Description.
Section 272.196 — Certified Copies, Filing, Exceptions.
Section 272.20 — Railroad Lands Becoming Taxable; Lists Of Lands Reverting To Railroads.
Section 272.21 — Railroad Lands; Sale.
Section 272.22 — When Stock Represents Lands.
Section 272.23 — Taxability In Litigation.
Section 272.24 — Company To Report Transfers.
Section 272.28 — Counties Having Bonded Debt; Sinking Fund; Tax.
Section 272.29 — Governor May Suspend Or Remove.
Section 272.30 — Actions Against Officers; Expense Of County.
Section 272.31 — Lien Of Real Estate Taxes.
Section 272.32 — Assessments For Local Improvements In Cities.
Section 272.33 — Assessments For Local Improvements In Cities Of First Class.
Section 272.38 — Structures, Standing Timber, Or Minerals Not To Be Removed.
Section 272.39 — Structures, Timber, Or Minerals May Be Seized.
Section 272.42 — Violations; Liability.
Section 272.43 — Real Estate Tax Judgment; No Limitation.
Section 272.435 — Notice Of Tax Payments To Mortgagors And Contract Vendees.
Section 272.44 — Taxes Paid By Lienholders Are Added To Lien.
Section 272.46 — Auditor To Furnish Statement Of Tax Liens And Tax Sales; Fees; Application.
Section 272.481 — Place Of Filing.
Section 272.482 — Execution Of Notices And Certificates.
Section 272.483 — Duties Of Filing Officer.
Section 272.485 — Uniformity Of Application And Construction.
Section 272.486 — Short Title.
Section 272.488 — Computerized Filing Of Tax Liens And Notices.
Section 272.58 — Enforcement Of Taxes Reciprocally In Courts Of This And Other States.
Section 272.67 — Division Of Land In Cities Into Rural And Urban Districts.
Section 272.68 — Payment Of Taxes And Assessments On Property Acquired By The State.
Section 272.71 — Tif Properties; Notice Of Potential Valuation Reductions.