reglab/housing_qa huggingface dataset:
MN Stat § 281.31 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.31 — Failure To Serve Notice To Extinguish Lien; 1925 And Prior Years.

281.31 FAILURE TO SERVE NOTICE TO EXTINGUISH LIEN; 1925 AND PRIOR YEARS. No notice of the expiration of the time of redemption upon any certificate of tax judgment sale issued to an actual purchaser, or upon any state assignment certificate, shall issue or be served under the provisions of any law in force at the time of the passage of this section after the expiration of six years from the date of the tax judgment sale described by any such certificate; nor shall any such certificate be recorded in the office of any county recorder after the expiration of seven years from the date of such sale. All such certificates upon which such notice of expiration of redemption shall not be issued and served, and such certificate recorded in the office of the proper county recorder within the times limited by this section, shall be void and of no force or effect for any purpose whatever, and failure to serve such notice or record such certificate within the time herein prescribed shall operate to extinguish the lien of the purchaser for the taxes for the year or years in such certificate described and appearing, anything in any other statute of this state to the contrary notwithstanding. History:  (2169) 1905 c 271 s 1; 1915 c 77 s 1; 1976 c 181 s 2
MN Stat § 281.32 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.32 — Limitation Of Time For Filing Certificate; 1925 And Prior Years.

281.32 LIMITATION OF TIME FOR FILING CERTIFICATE; 1925 AND PRIOR YEARS. No notice of the expiration of the time of redemption upon any certificate of tax judgment sale issued to an actual purchaser shall be issued or served after the expiration of six years from the date of the tax judgment sale described by any such certificate, nor shall any such certificate be recorded in the office of the county recorder or filed in the office of the registrar of titles of the proper county after the expiration of seven years from the date of such sale. No notice of the expiration of the time of redemption upon any state assignment certificate issued under the provisions of section 280.11 shall be issued or served after the expiration of six years from the date of such certificate, nor shall any such certificate or deed issued pursuant thereto be recorded in the office of the county recorder after the expiration of seven years from the date of such certificate. All such certificates upon which such notice of expiration of redemption shall not be issued and served and such certificates recorded or filed in the office of the proper county recorder or registrar of titles within the time limited by this section shall be void and of no force and effect for any purpose, and failure to serve such notice or record or file such certificate within the time herein prescribed shall operate to extinguish the lien of the purchaser for the taxes for the year or years in such certificate described and appearing and the lien of all subsequent taxes paid under such certificate. History:  (2170) 1917 c 488 s1; 1919 c 169 s 1; 1976 c 181 s 2; 1997 c 7 art 1 s 117
MN Stat § 281.321 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.321 — Certain Notices Not To Be Served.

281.321 CERTAIN NOTICES NOT TO BE SERVED. No notice of the expiration of the time of redemption upon any real estate tax judgment sale certificate, forfeited tax sale certificate, or state assignment certificate heretofore issued pursuant to any law of this state at or pursuant to any such sale held in the year 1935 or prior thereto, which has not become void under any law, shall issue or be served after the expiration of six months from the date Laws 1941, chapter 399, becomes effective; nor shall such certificate be recorded in the office of the county recorder or filed in the office of the registrar of titles of the proper county after December 31, 1942. History:  1941 c 399 s 1; 1976 c 181 s 2
MN Stat § 281.322 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.322 — Failure To Serve Notices To Extinguish Lien.

281.322 FAILURE TO SERVE NOTICES TO EXTINGUISH LIEN. No notice of expiration of the time of redemption upon any real estate tax judgment sale certificate, forfeited tax sale certificate, or state assignment certificate issued pursuant to any law of this state at or pursuant to any such sale held between January 1, 1936, and April 24, 1941, or held thereafter, shall be issued or served after the expiration of six years from the date of the certificate, nor shall such certificate be recorded in the office of the county recorder or the office of the registrar of titles of the proper county after the expiration of seven years from the date of the certificate. History:  1941 c 399 s 2; 1976 c 181 s 2; 2005 c 4 s 35
MN Stat § 281.323 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.323 — Certificates Must Be Recorded.

281.323 CERTIFICATES MUST BE RECORDED. Any such certificate upon which notice of expiration of redemption shall not be issued, served, and recorded or filed within the time limited by sections 281.321 to 281.324 shall be void and of no force and effect for any purpose, and failure to serve such notice or record or file such certificate within the time herein prescribed shall operate to extinguish the lien of the holder of the certificate for the taxes for the year or years in such certificate described and the lien of all subsequent taxes paid under such certificate. History:   1941 c 399 s 3
MN Stat § 281.324 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.324 — Canceled By Limitation.

281.324 CANCELED BY LIMITATION. The county auditor shall annually, as soon as practicable after the second Monday of May, cancel of record all real estate tax judgment sale certificates, forfeited tax sale certificates, and state assignment certificates, upon which notice of expiration of the time of redemption has not been served, and recorded or filed of record within the time herein fixed, by making any entry "canceled by limitation" in the proper real estate tax judgment book opposite the description of land covered by such certificate. History:   1941 c 399 s 4
MN Stat § 281.325 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.325 — Cancellation Of Certificates On Request Of Holder.

281.325 CANCELLATION OF CERTIFICATES ON REQUEST OF HOLDER. Upon request of the holder of a real estate tax judgment sale certificate, state assignment certificate, or forfeited tax sale certificate and surrender of the same, whether notice of expiration of time of redemption has been issued and served or not, the county auditor shall cancel the same, making an entry in the proper copy real estate tax judgment book, opposite the description of land covered by the certificate, "canceled by surrender of certificate." History:  (2145-1) Ex1937 c 71 s 1
MN Stat § 281.326 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.326 — Cancellation Of Certificates When Notice Of Expiration Of Time For Redemption Not Given Within Six Years.

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 the second Monday of May, cancel of record all real estate tax judgment sale certificates, state assignment certificates, and forfeited tax sales certificates upon which notice of expiration of time of redemption has not been given within a period of six years next following the date of the issuance of such certificate, by making an entry in the proper copy real estate tax judgment book, opposite the description of land covered by such certificate, "canceled by limitation." History:  (2145-2) Ex1937 c 71 s 2
MN Stat § 281.327 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.327 — Cancellation Of Certificate Upon Judicial Order.

281.327 CANCELLATION OF CERTIFICATE UPON JUDICIAL ORDER. Upon the petition of any person interested in the land covered by a real estate tax sale certificate, state assignment certificate, or forfeited tax sale certificate and, upon the giving of such notice to the holder of such certificate as may be ordered, the district court, in the proceedings resulting in the judgment upon which a real estate tax judgment sale certificate, state assignment certificate, or forfeited tax sale certificate is based, may order the cancellation of a real estate tax judgment sale certificate, state assignment certificate, or forfeited tax sale certificate upon which notice of expiration of time of redemption has been issued when the certificate or a deed issued thereon has not been recorded in the office of the county recorder or filed in that of the registrar of titles, if the land is registered, within seven years after the date of the issuance of such certificate; the county auditor, on the filing of the order, shall record the land as canceled by order of court; and the rights of the holder under the certificate shall thereupon be terminated of record in the office of the county auditor. History:  (2145-3) Ex1937 c 71 s 3; 1976 c 181 s 2; 1986 c 444; 2014 c 308 art 9 s 51
MN Stat § 281.33 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.33 — Redemption, When Expires.

281.33 REDEMPTION, WHEN EXPIRES. No transfer of the lands described in such certificate to the certificate holder shall be made on the books of the county auditor, and no certificate shall be entitled to record, nor shall the full period of redemption expire, until 60 days shall have elapsed after the service of such notice, and proof thereof has been filed. History:  (2171) RL s 958
MN Stat § 281.34 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.34 — Fees For Notice.

281.34 FEES FOR NOTICE. For serving such notice the sheriff shall receive the same fees as for the service of summons in a civil action in the district court, except that where more than one notice is served upon one person or corporation at the same time and place the sheriff shall be entitled to charge but one mileage. Such fees and the printer's fees for publishing such notice and the costs of the certified mail shall be repaid by the party offering to redeem such land before a certificate of redemption shall issue. History:  (2172) RL s 957; 1907 c 85; 1983 c 342 art 15 s 28
MN Stat § 281.35 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.35 — Fraud In The Service; Limitation For Bringing Action.

281.35 FRAUD IN THE SERVICE; LIMITATION FOR BRINGING ACTION. When any notice of expiration of redemption is served upon the person named therein, and it shall be made to appear that such person was at the time of the service not the real owner of the lands described in such notice, and had no interest therein for more than two years prior to such service, although the lands were assessed in that person's name, and that such person fraudulently caused or permitted such service to be made, and thereby prevented the service of such notice upon the occupant of such lands, or upon the real owner thereof, and thereby prevented the service of such notice by publication, then such notice and the service thereof shall be void, and the right of redemption shall continue in the owner of such lands as if no service had been made; provided, that the action in which such claim is made or defense interposed shall be brought within two years after such attempted service. History:  (2173) RL s 959; 1986 c 444
MN Stat § 281.39 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.39 — Time For Redemption From Tax Sale Extended In Certain Cases.

281.39 TIME FOR REDEMPTION FROM TAX SALE EXTENDED IN CERTAIN CASES. Whenever at the time fixed by law for absolute forfeiture of any parcel of land heretofore or hereafter bid in for the state there shall be pending, in the United States district court, proceedings in eminent domain affecting such parcel, and such eminent domain proceedings shall have been pending more than two years prior to the date of forfeiture, the time of the forfeiture of such parcel shall be and is postponed and continued until the expiration of one year after the final determination of such eminent domain proceedings; and the owner of such parcel, regardless of whether such parcel is included within the boundaries of any game preserve, reforestation project, or conservation area, or any person having an interest therein, may discharge the delinquent taxes and assessments against such parcel and redeem such parcel, or portion thereof, from such sale to the state within such period, as so extended, upon payment of the portion of such unpaid taxes and assessments permitted by any law in effect during the pendency of such condemnation proceedings. Such redemption and discharge of delinquent taxes and assessments may be so made regardless of any or no determination of the value or other action by the county board or the commissioner of revenue. History:  (2176-1) 1933 c 274 s 1; 1973 c 582 s 3; 1983 c 342 art 15 s 29
MN Stat § 281.40 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.40 — May Redeem Part Of Tract.

281.40 MAY REDEEM PART OF TRACT. When any tract less than the whole parcel designated for taxation and bid in for the state shall be taken or encumbered by such eminent domain proceedings, the tract so taken or encumbered may be redeemed and the delinquent taxes and assessments thereon discharged, as provided in sections 281.39 and 281.40, without redeeming or discharging the delinquent taxes and assessments on the entire parcel so bid in for the state. When only such portion or fraction of the parcel bid in for the state shall be redeemed and discharged from taxes and assessments, the amount to be paid for such redemption and discharge from delinquent taxes and assessments shall be computed by the auditor of the county wherein such lands are situated, and shall be such a part or proportion of the amount designated by any such law permitting redemption and discharge on payment of a fraction or percentage of the total amount due, as provided in sections 281.39 and 281.40, as the tract taken or encumbered by the proceedings and so redeemed bears to the value of the entire parcel bid in for the state, and of which it forms a part. Any party interested in such computation and determination of value, and aggrieved thereby, may, within ten days following the filing thereof, appeal to the district court of the county wherein such land is situated, by filing written notice of such appeal and proof of service thereof, with the court administrator of such court. History:  (2176-2) 1933 c 274 s 2; 1Sp1986 c 3 art 1 s 82
MN Stat § 281.41 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.41 — Ms 1941 [unnecessary]

 281.41 MS 1941 [Unnecessary]
MN Stat § 281.42 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.42 — Ms 1941 [unnecessary]

 281.42 MS 1941 [Unnecessary]
MN Stat § 281.43 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.43 — Ms 1941 [unnecessary]

 281.43 MS 1941 [Unnecessary]
MN Stat § 281.44 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.44 — Ms 1941 [unnecessary]

 281.44 MS 1941 [Unnecessary]
MN Stat § 281.45 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.45 — Ms 1941 [unnecessary]

 281.45 MS 1941 [Unnecessary]
MN Stat § 281.46 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.46 — Ms 1941 [unnecessary]

 281.46 MS 1941 [Unnecessary]
MN Stat § 281.47 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.47 — Ms 1941 [unnecessary]

 281.47 MS 1941 [Unnecessary]
MN Stat § 281.48 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.48 — Ms 1941 [unnecessary]

 281.48 MS 1941 [Unnecessary]
MN Stat § 281.49 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.49 — Ms 1941 [unnecessary]

 281.49 MS 1941 [Unnecessary]
MN Stat § 281.50 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.50 — Ms 1941 [unnecessary]

 281.50 MS 1941 [Unnecessary]
MN Stat § 281.51 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.51 — Ms 1941 [unnecessary]

 281.51 MS 1941 [Unnecessary]
MN Stat § 281.52 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.52 — Ms 1941 [unnecessary]

 281.52 MS 1941 [Unnecessary]
MN Stat § 281.53 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.53 — Ms 1941 [unnecessary]

 281.53 MS 1941 [Unnecessary]
MN Stat § 281.54 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.54 — Ms 1941 [unnecessary]

 281.54 MS 1941 [Unnecessary]
MN Stat § 281.55 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.55 — Ms 1941 [unnecessary]

 281.55 MS 1941 [Unnecessary]
MN Stat § 281.56 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.56 — Ms 1941 [unnecessary]

 281.56 MS 1941 [Unnecessary]
MN Stat § 281.57 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.57 — Ms 1941 [unnecessary]

 281.57 MS 1941 [Unnecessary]
MN Stat § 281.58 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.58 — Ms 1941 [unnecessary]

 281.58 MS 1941 [Unnecessary]
MN Stat § 281.59 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.59 — Ms 1941 [unnecessary]

 281.59 MS 1941 [Unnecessary]
MN Stat § 281.60 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.60 — Ms 1941 [unnecessary]

 281.60 MS 1941 [Unnecessary]
MN Stat § 281.61 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.61 — Ms 1941 [unnecessary]

 281.61 MS 1941 [Unnecessary]
MN Stat § 281.62 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.62 — Ms 1941 [unnecessary]

 281.62 MS 1941 [Unnecessary]
MN Stat § 281.63 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.63 — Ms 1941 [unnecessary]

 281.63 MS 1941 [Unnecessary]
MN Stat § 281.64 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.64 — Ms 1941 [unnecessary]

 281.64 MS 1941 [Unnecessary]
MN Stat § 281.65 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.65 — Ms 1941 [unnecessary]

 281.65 MS 1941 [Unnecessary]
MN Stat § 281.66 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.66 — Ms 1941 [unnecessary]

 281.66 MS 1941 [Unnecessary]
MN Stat § 281.67 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.67 — Ms 1941 [unnecessary]

 281.67 MS 1941 [Unnecessary]
MN Stat § 281.70 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.70 — Limited Right Of Entry.

281.70 LIMITED RIGHT OF ENTRY. Subdivision 1. Limited right of entry. If premises described in a real estate tax judgment sale are vacant or unoccupied, the county auditor or a person acting on behalf of the county auditor may, but is not obligated to, enter the premises to protect the premises from waste or trespass until the county auditor is notified that the premises are occupied. An affidavit of the sheriff, the county auditor, or a person acting on behalf of the county auditor describing the premises and stating that the premises are vacant and unoccupied is prima facie evidence of the facts stated in the affidavit. If the affidavit contains a legal description of the premises, the affidavit may be recorded in the office of the county recorder or the registrar of titles in the county where the premises are located. Subd. 2. Authorized actions. (a) The county auditor may take one or more of the following actions to protect the premises from waste or trespass: (1) install or change locks on doors and windows; (2) board windows; and (3) other actions to prevent or minimize damage to the premises from the elements, vandalism, trespass, or other illegal activities. (b) If the county auditor installs or changes locks on premises under paragraph (a), the county auditor must promptly deliver a key to the premises to the taxpayer or any person lawfully claiming a right of occupancy upon request. Subd. 3. Costs. Costs incurred by the county auditor in protecting the premises from waste or trespass under this section may be added to the delinquent taxes due. The costs may bear interest to the extent provided, and interest may be added to the delinquent taxes due. Subd. 4. Scope. The actions authorized under this section are in addition to, and do not limit or replace, any other rights or remedies available to the county auditor under Minnesota law. History:   1Sp2017 c 1 art 2 s 29