reglab/housing_qa huggingface dataset:
MN Stat § 272.161 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.161 — Determination Of Net Tax Capacity Of Specific Part Of Land Transferred.

272.161 DETERMINATION OF NET TAX CAPACITY OF SPECIFIC PART OF LAND TRANSFERRED. In the event the seller and the purchaser fail to file the agreement as prescribed by section 272.16, the county auditor of any county may, before making a transfer of a specific part of any tract assessed, request the county assessor to determine the amount of net tax capacity to be transferred therewith. The net tax capacity so fixed shall be conclusive, except that either party to the division may appeal to the district court of the county in which the land is situated for a determination, made in the manner prescribed by Minnesota Statutes 1945, chapter 278. History:  1949 c 619 s 1; Ex1967 c 32 art 8 s 2; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20
MN Stat § 272.162 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.162 — Restrictions On Transfers Of Specific Parts.

272.162 RESTRICTIONS ON TRANSFERS OF SPECIFIC PARTS. Subdivision 1. Conditions restricting transfer. When a deed or other instrument conveying a parcel of land is presented to the county auditor for transfer or division under sections 272.12, 272.16, and 272.161, the auditor shall not transfer or divide the land or its net tax capacity in the official records and shall not certify the instrument as provided in section 272.12, if: (a) the land conveyed is less than a whole parcel of land as charged in the tax lists; (b) the part conveyed appears within the area of application of municipal or county subdivision regulations adopted and filed under section 394.35 or section 462.36, subdivision 1; and (c) the part conveyed is part of or constitutes a subdivision as defined in section 462.352, subdivision 12. Subd. 2. Conditions allowing transfer. (a) Notwithstanding the provisions of subdivision 1, the county auditor may transfer or divide the land and its net tax capacity and may certify the instrument if the instrument contains a certification by the clerk of the municipality or designated county planning official: (1) that the municipality's or county's subdivision regulations do not apply; (2) that the subdivision has been approved by the governing body of the municipality or county; or (3) that the restrictions on the division of taxes and filing and recording have been waived by resolution of the governing body of the municipality or county in the particular case because compliance would create an unnecessary hardship and failure to comply would not interfere with the purpose of the regulations. (b) If any of the conditions for certification by the municipality or county as provided in this subdivision exist and the municipality or county does not certify that they exist within 24 hours after the instrument of conveyance has been presented to the clerk of the municipality or designated county planning official, the provisions of subdivision 1 do not apply. (c) If an unexecuted instrument is presented to the municipality or county and any of the conditions for certification by the municipality or county as provided in this subdivision exist, the unexecuted instrument must be certified by the clerk of the municipality or the designated county planning official. Subd. 3. Applicability of restrictions. (a) This section does not apply to the exceptions set forth in section 272.12. (b) This section applies only to land within municipalities or counties which choose to be governed by its provisions. A municipality or county may choose to have this section apply to the property within its boundaries by filing a certified copy of a resolution of its governing body making that choice with the auditor and recorder of the county in which it is located. History:  1982 c 564 s 1; 1983 c 239 s 1,2; 1986 c 444; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1Sp2017 c 1 art 2 s 8
MN Stat § 272.17 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.17 — List Of Certificates Of Sale Filed With Auditor.

272.17 LIST OF CERTIFICATES OF SALE FILED WITH AUDITOR. On February first of each year, the county recorder and registrar of titles shall make out from the records and file with the county auditor a list of all sheriff's or referee's certificates of sale on execution or foreclosure of mortgages, upon which the period of redemption has expired during the preceding year. The county auditor shall thereupon make the proper entries upon the transfer records and tax lists to conform with the list so filed. History:  (2216) RL s 990; 1976 c 181 s 2; 1979 c 9 s 2; 1986 c 444
MN Stat § 272.191 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.191 — Irregular Tracts Of Land, Code System Of Describing.

272.191 IRREGULAR TRACTS OF LAND, CODE SYSTEM OF DESCRIBING. In any county where there are a number of tracts or lots of land which are divided into parcels which cannot be described except by metes and bounds, the county auditor may install a code system to describe such lands for taxation purposes. History:  1951 c 638 s 1; 1957 c 371 s 1
MN Stat § 272.192 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.192 — Records.

272.192 RECORDS. The county auditor shall keep a record of all parcels of land which have been coded under this system. In such record the auditor shall enter the description of the land as described in the instrument of conveyance of record in the office of the county recorder or registrar of titles, or the description of the land as then carried on the assessment and tax rolls of the county, and immediately following such description shall enter the code number assigned to said parcel of land. History:  1951 c 638 s 2; 1957 c 371 s 2; 1976 c 181 s 2; 1986 c 444
MN Stat § 272.193 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.193 — Numbering Tracts.

272.193 NUMBERING TRACTS. All parcels of land included in the code system of any county shall be numbered progressively or by a separate number series beginning with No. 1 in each forty, government lot, or platted tract. The code assigned to a parcel of land shall give the code number assigned to it, the name of the owner, the section, township and range numbers, and if unplatted the number of acres contained in said parcel, and if platted, or if situated within the incorporated limits of a city, the lot or lots and block numbers, the name of the addition or subdivision under which it was platted and the name of the city in which it is situated as well as the book and page of the record in which the instrument conveying title to such parcel of land is recorded in the office of the county recorder. If the owner of a parcel of land, which has theretofore been coded under the county code system, as hereinbefore provided, shall convey a portion of such parcel of land, which is described by metes and bounds, the county auditor shall cancel the original code number and assign a new number and code to the remaining portion. The auditor shall assign a code number or numbers to the portion or portions conveyed in the same manner, as herein provided for assigning an original code number to a parcel. When a code is canceled the county auditor shall write opposite such code number the word "canceled" and shall note on the record the new code numbers subsequently assigned to said parcel of land. The code to be used for any parcel of land, as provided herein, shall substantially conform to one of the following illustrations: "Revised Description Number 1, John Doe, a specific part of Section 10, Township 128, Range 46, 31.40 Acres, as described in Book 12 of Deeds, at Page 46, in the office of the county recorder." "Revised Description Number 4, Richard Roe, a specific part of Section 12, City of Wheaton, 11.20 Acres, as described in Book 48 of Deeds, at Page 12, in the office of the county recorder." "Revised Description Number 6, John Doe, a specific part of Lot 1, Auditor's Plat 14, Township 128, Range 46, as described in Book 84 of Deeds, at Page 2, in the office of the county recorder." "Revised Description Number 8, John Doe, a specific part of Lot 6, Block 4, S. C. Odenburg's First Addition to the City of Wheaton, as described in Book 93 of Deeds, at Page 43, in the office of the county recorder." "Revised Description No. 1 of the NE 1/4 of NE 1/4, Section 1, Township 55, Range 25, as described in Deed Book 83, Page 10, in the office of the county recorder." "Revised Description No. 1 of Government Lot 1, Section 2, Township 55, Range 25, as described in Deed Book 84, Page 27." "Revised Description No. 2 of Outlot A of Auditor's Subdivision No. 56, as described in Deed Book 75, Page 32." History:  1951 c 638 s 3; 1957 c 371 s 3; 1961 c 721 s 1; 1973 c 123 art 5 s 7; 1976 c 181 s 2; 1986 c 444
MN Stat § 272.194 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.194 — Notices.

272.194 NOTICES. Immediately after a parcel of land has been coded under the county code system, the county auditor shall give notice by certified mail, except in cases where the owner acknowledges in writing having been informed of the code number, to the owner of the land, if the address of the owner can be ascertained from the tax duplicates in the office of the county treasurer. Such notice shall describe the land according to the description used in the instrument of conveyance, of record in the office of the county recorder or registrar of titles, or the description of the land as then carried on the assessment and tax rolls of the county, and shall also give the code number assigned to such parcel of land under the county code system, and shall further state that such parcel of land will thereafter be described, for taxation purposes, by said code number. The county auditor shall make an affidavit of mailing such notice, stating therein the name and address of the owner to whom such notice was mailed. Such affidavit shall be filed in the office of the county auditor. When a deed or other instrument conveying land is presented to the county auditor for transfer, as provided by section 272.12, if such land has theretofore been coded under the county code system, or if the land conveyed in such instrument is described by metes and bounds and the county auditor determines that it should be coded under the county code system, the county auditor, instead of giving notice to the owner by certified mail, as hereinbefore provided, may note upon said instrument, over official signature, the words "the land described within has been coded and is described for taxation purposes, as follows: (here enter the coded description assigned to said parcel of land in full.)" History:  1951 c 638 s 4; 1957 c 371 s 4; 1976 c 181 s 2; 1978 c 674 s 60; 1986 c 444
MN Stat § 272.195 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.195 — Legal Description.

272.195 LEGAL DESCRIPTION. When a parcel of land has been coded under the county code system, as hereinbefore provided, and notice thereof has been given to the owner of such land, it shall be a legal and valid description of such land for taxation purposes, and such land shall thereafter be so described on the tax rolls of the county. History:  1951 c 638 s 5; 1957 c 371 s 5
MN Stat § 272.196 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.196 — Certified Copies, Filing, Exceptions.

272.196 CERTIFIED COPIES, FILING, EXCEPTIONS. When any parcel of land has been coded under the county code system the county auditor shall make a certified copy thereof and cause the same to be recorded in the office of the county recorder, except in cases where the county auditor has noted upon a deed or other instrument conveying land that the land described therein has been coded as provided in section 272.194 and that the instrument has been subsequently recorded in the office of the county recorder, in which case the auditor need not file another certified copy of the coded tract. In such cases reference to the place of recording shall be to the book and page wherein the instrument conveying the coded tract is recorded in the office of the county recorder. History:  1951 c 638 s 6; 1961 c 721 s 2; 1976 c 181 s 2
MN Stat § 272.20 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.20 — Railroad Lands Becoming Taxable; Lists Of Lands Reverting To Railroads.

272.20 RAILROAD LANDS BECOMING TAXABLE; LISTS OF LANDS REVERTING TO RAILROADS. The commissioner of revenue shall annually compile a list of railroad operating property which is sold or otherwise becomes nonoperating property. On or before December 15 in each year the commissioner shall certify the lands for taxation to the auditors of the counties in which such lands lie. At the same time the commissioner shall obtain lists of lands reverting to and being used as operating property by the railroad companies by reason of the forfeiture of contracts, and certify the same to the county auditors, who shall thereupon remove such lands from the tax lists; but nothing herein shall be construed to relieve such forfeited lands from any lien for taxes or assessments accruing thereon during the life of such contract. The railroad companies shall report such sales and forfeitures to the commissioner of revenue December 1 in each year, and at other times when the commissioner requires. All forfeited lands not so reported shall be held for all taxes accruing thereon. History:  (2220) RL s 992; 1927 c 404 s 1; 1943 c 564 s 1; 1965 c 624 s 6; 1973 c 582 s 3; 1984 c 593 s 7; 1986 c 444
MN Stat § 272.21 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.21 — Railroad Lands; Sale.

272.21 RAILROAD LANDS; SALE. When a railroad company owning lands granted to it to aid in the building of its road and taxed as railroad operating property, sells, assigns, transfers, or disposes of any estate, right, title, or interest in the land, such right, title, estate, or interest shall become taxable in the same manner as comparable property, and be assessed and taxed, and such taxes shall be enforced, as in the case of other real property. In such assessment, and in the proceedings to collect and enforce such taxes, it shall be sufficient to refer to the owners of such estate, right, title, or interest as "unknown." History:  (2221) RL s 993; 1984 c 593 s 8
MN Stat § 272.22 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.22 — When Stock Represents Lands.

272.22 WHEN STOCK REPRESENTS LANDS. When any special stock or land stock, or any writing or instrument, is or has been issued by any railroad company with the intention of granting, transferring, or securing to the person to whom the same is issued any right, title, interest, or estate in or to any lands held by such company, the right, title, interest, or estate so granted, transferred, or secured shall be subject to taxation as provided in section 272.21. History:  (2222) RL s 994
MN Stat § 272.23 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.23 — Taxability In Litigation.

272.23 TAXABILITY IN LITIGATION. When the taxability of any of the lands mentioned in sections 272.21 and 272.22, or of any interests therein, is in litigation, the proper officers of any county or subdivision of the state in which such lands lie, in fixing the tax rate, may fix such rate as will raise the amount required on other property as if such lands or interests were not taxable for such year; but such lands and interests shall be assessed and taxed as other property. History:  (2223) RL s 995
MN Stat § 272.24 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.24 — Company To Report Transfers.

272.24 COMPANY TO REPORT TRANSFERS. Every railroad company which issues any stock, contract, or writing granting, transferring, or securing to any person any estate, right, title, or interest in or to any such lands, shall within the time required by law report the same to the commissioner of management and budget, and any failure so to report shall operate as a forfeiture of its corporate franchises and privileges, and the attorney general shall thereupon proceed against such company to have its charter and franchises declared forfeited. History:  (2224) RL s 996; 1973 c 492 s 14; 2009 c 101 art 2 s 109
MN Stat § 272.28 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.28 — Counties Having Bonded Debt; Sinking Fund; Tax.

272.28 COUNTIES HAVING BONDED DEBT; SINKING FUND; TAX. The county board of any county having a bonded indebtedness may by resolution create a sinking fund, to be known as the bonded debt sinking fund, for the purpose of paying such indebtedness when it becomes due. Such funds shall be raised by taxation and, at the time of creating the same, the board shall by resolution determine the amount to be raised therefor the first year, and the amount to be so raised for each following year shall be determined at its first meeting in January in such year. Such tax shall be levied by the county auditor in addition to all other taxes authorized by law, extended on the tax lists, and collected as other county taxes. History:  (2228) RL s 1000
MN Stat § 272.29 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.29 — Governor May Suspend Or Remove.

272.29 GOVERNOR MAY SUSPEND OR REMOVE. The governor may remove from office any officer charged with duties under sections 272.20 to 272.30 when it is made to appear to the governor by competent evidence that such officer has been guilty of malfeasance or nonfeasance in the performance of official duties; first giving to such officer a copy of the charges, and an opportunity to be heard in defense against them. The governor may suspend any such officer against whom such charges have been preferred pending investigation thereof, when, in the governor's opinion, the public interest may require. The provisions of law applicable to the removal from office of a county auditor in force at the time when such charges are preferred shall apply to and govern removals from office under this section. History:  (2229) RL s 1001; 1986 c 444
MN Stat § 272.30 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.30 — Actions Against Officers; Expense Of County.

272.30 ACTIONS AGAINST OFFICERS; EXPENSE OF COUNTY. When a civil action is commenced against a county treasurer, county auditor, or person holding any town or district office, for performing or attempting to perform any duty authorized or directed by statute for the collection of the public revenue, such officer may, in the discretion of the court, by an order entered in the minutes thereof, be allowed reasonable counsel fees and other expenses for defending such action, and the amount of any damage and costs adjudged against the officer, to be paid from the county revenue fund. History:  (2230) RL s 1002; 1986 c 444
MN Stat § 272.31 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.31 — Lien Of Real Estate Taxes.

272.31 LIEN OF REAL ESTATE TAXES. The taxes assessed upon real property shall be a perpetual lien thereon, and on all structures and standing timber thereon and on all minerals therein, from the year in which the property is assessed. As between grantor and grantee, such lien shall not attach until the first Monday of January of the year next thereafter. History:  (2191) RL s 975; 1967 c 578 s 1; 1991 c 291 art 12 s 6
MN Stat § 272.32 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.32 — Assessments For Local Improvements In Cities.

272.32 ASSESSMENTS FOR LOCAL IMPROVEMENTS IN CITIES. All assessments upon real property for local improvements made or levied by the proper authorities of any city in the state shall be a paramount lien upon the land upon which they are imposed from the date of the warrant issued for the collection thereof, or from such other date as by the charter of any such city such assessments become a lien upon the land, and of equal rank with the lien of the state for taxes which have been or may be levied upon the property under the general laws of the state; and the general rules of law as to priority of tax liens shall apply equally to the liens of such assessments and to such liens for general taxes with the same force and effect as though all of these liens and all of these taxes and assessments were of the same general character and imposed for the same purpose and by the same authority, without regard to the priority in point of time of the attaching of either of these liens, and a sale or perfecting title under either shall not bar or extinguish the other. This section shall be applicable to any city existing under a charter framed and adopted prior to November 18, 1958. History:  (2192, 2193) 1911 c 120 s 1,2; 1984 c 593 s 9
MN Stat § 272.33 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.33 — Assessments For Local Improvements In Cities Of First Class.

272.33 ASSESSMENTS FOR LOCAL IMPROVEMENTS IN CITIES OF FIRST CLASS. All assessments for local improvements made or levied by the proper authorities of any municipality in the state now or hereafter having a population of over 50,000, and bid in by any such municipality on or subsequent to the first day of January, 1908, or which may hereafter be made or levied and bid in by any such municipality, shall be of equal rank with the lien of the state for general taxes which have been or may hereafter be levied upon the property under the general laws of the state, so long as the liens for local improvements or the liens for general taxes continue to be held and owned by the state or any such municipality, respectively, and all titles derived from or based upon either class of liens shall maintain the same status between themselves so long as they remain the property of the state or any such municipality, respectively. History:  (2194) 1913 c 202 s 1
MN Stat § 272.37 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.37 — Application.

272.37 APPLICATION. Sections 272.33 to 272.37 shall also apply to cities having home rule charters adopted prior to November 18, 1958, and having a population of over 50,000 at any time after January 1, 1913. History:  (2198) 1913 c 202 s 5; 1984 c 593 s 10