The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-01-10
TITLE XVI.
iscellaneOus Provisions.

Sec. 242.-TaXes Paid by Mortgages or
Others Having Liens.-Any person who has a
lien, by mortgage or note secured thereby
or otherwise, upon any real property on
which the taxes have not been paid may pay
such taxes before or after the same become
delinquent and the interest, penalty and
COSTS If any, thereon and the money so paid
shall constitute additional lien on such
land; and with the interest thereon at the
rate specified in the mortgage or other in
strument, shall be ccllectible with, as part
OF, and in the same manner as the amount
secured by the original lien.
Sec. 243.-TaXeS Paid by Occupant or Ten
ant.-When any tax on any real estate is paid
by. or collected of, any occupant or tenant
or any other person. which, by agreement or
otherwise ought to have been paid by the
owner, lessor or other party in interest, such
occupant, tenant, or other person, may re-
cover by action the amount which such own
er, lessor or party in interest ought to have
paid, with interest thereon at the rate Of II
per Centum per annum or he may retain the
same from any rent due accrung from
him to such owner or lessor for real estate
on which such tax is so paid. Any such per-
son making such payment may. file in the Of
flee OF the register Of deeds Of the proper
county a notice stating therein the amount
and date Of such payment, and whether paid
as occupant, tenant, or otherwise, together
with description OF the real estate against
which the taxes were charged and the same
shall thereupon be and remain a lien upon
such real estate in favor Of the person paying
the same from and after the filing Of said
notice until the same is paid. The register
of deeds shall record such notice in his book
of miscellaneous Records" Upon the pay
ment Of any such lien, the person filing such
notice shall satisfy the same Of record.
Sec. 2+4.-Lien of Taxes-Grantor and
Grantee.-The taxes assessed upon real prop
erty shall be perpetual lien thereon and on
all structures and standing timber thereon,
and on all minerals therein. from and in
which they are levied, until the same are paid;
but as between grantor and grantee such lien
shall not attach until the lst day OF January
Sec. 245.-Deed Not to Be Recorded Without
Auditors Observation-Disclosures any
deed or other instrument conveying any real
thereto, is presented to the county auditor
for transfer, he shall ascertain from the books
and records in his Office if there be taxes due
upon the land described therein. or If it has
been sold for taxes; and if there are taxes
due, he shall certify to the same; and upon
the payment of such taxes. or in case no
taxes are due, he shall transfer the same upon
the books of his office, and upon every deed
of real property so transferred, over his off,
cial signature, the words taxes paid and
transfer entered; or, if the land described
has been sold or assigned to an actual pur-
chaser for taxes, the words, paid by sale of
land described within; and unless such
statement is made upon such deed or other
instrument the register Of deeds shall refuse
to receive or record the same. The auditor
shall be entitled to a fee of 10 cents for every
such transfer, to be paid by the person pre-
senting such instrument
violation of the provisions of this section
by the register of deeds shall be deemed a
misdemeanor, and, upon conviction thereof,
he shall be punished by fine of not less
than 500, nor exceeding $1,000, and he shall
be liable to the grantee Of any instrument so
recorded for the amount of any damages sus-
tanned; provided, that sheriffs' or referees
certificates Of sales on executions, DEGREES of
court, or foreclosures of mortgages, and a
copy Of any town or village plat, in case the
original plat of such town OF village, filed in
the Office of the register of deeds, shall have
been lost or destroyed, may be recorded by
the register Of deeds without any such GER
tifcate from the county auditor.
Sec. A6.-Division Of Valuation Where Part
of Tract Is Transferred.-When the transfer
of any land or town lot or any part thereof,
becomes necessary by reason Of sale or a
conveyance by deed, and such conveyance is
OF less than the whole tract or lot, or part
thereof, as charged in the tax list, said coun-
ty auditor shall transfer the same whenever
the seller and purchaser agree in writing
signed by them, personally appear before
the auditor, and sgree upon the amount of the
assessed valuation to be transferred there
with; but If the seller and purchaser do not
agree as to the amount of such valuation to
be transferred. the auditor shall make such d.
vision of the assessed valuation as may ap-
pear to him just.
II the county auditor is satisfied that the
proportion of the valuation agreed by the
parties in interest to be transferred Is q eater
than the proportional value Of the land or lot
to be transferred herewith. and that such
agreement was made by collision OF the par