The taxes upon the property on the list of the examiner under section 274.10, and found to have been omitted from or undervalued in the tax list for any year, is a lien upon all the real property owned in the county by any person named in it as the owner. The lien attaches at the time the list is filed with the county auditor. The lien continues until the taxes are paid. The lien may be satisfied from the proceeds of the sale of any property in the county owned by the person.
(2047) RL s 857; 1987 c 229 art 4 s 1
Structure Minnesota Statutes
Chapters 272 - 289 — Property Taxes
Chapter 274 — Assessments; Review, Correction, Equalization
Section 274.01 — Board Of Appeal And Equalization.
Section 274.014 — Local Boards; Appeals And Equalization Course And Meeting Requirements.
Section 274.03 — Notice Of Meeting.
Section 274.07 — List By Person Sick Or Absent.
Section 274.08 — Correction Of Books.
Section 274.09 — Correction Of False Lists And Returns.
Section 274.10 — Property Omitted Or Undervalued.
Section 274.11 — Taxes A Lien On Property In Examiner's List.
Section 274.12 — Duties Of Auditor And Assessors.
Section 274.13 — County Board Of Appeal And Equalization.
Section 274.135 — County Boards; Appeals And Equalization Course And Meeting Requirements.
Section 274.14 — Length Of Session; Record.
Section 274.16 — Corrected Lists.
Section 274.17 — Record; Abstract To County Auditors.
Section 274.175 — Values Finalized.
Section 274.18 — Abstract Of Realty Assessment Roll To Town Clerks.