reglab/housing_qa huggingface dataset:
MN Stat § 272.39 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.39 — Structures, Timber, Or Minerals May Be Seized.

272.39 STRUCTURES, TIMBER, OR MINERALS MAY BE SEIZED. Any structure, timber, minerals, sand, gravel, peat, subsoil, or topsoil removed from any tract of land upon which taxes are due and payable, as provided in this chapter, or so much thereof as may be necessary, may be seized by the commissioner of management and budget, by the county auditor, or by any person authorized by either of them in writing, and sold in the manner provided for sale of personal property in satisfaction of taxes. All moneys received from such sale in excess of the amount necessary to satisfy such taxes and the costs and expenses of seizure and sale shall be returned to the owner of such structure, timber, minerals, sand, gravel, peat, subsoil, or topsoil, if known, and, if unknown, shall be deposited in the county treasury subject to the right of the owner. History:  (2204) RL s 978; 1931 c 333 s 2; 1941 c 397 s 2; 1973 c 492 s 14; 2009 c 101 art 2 s 109
MN Stat § 272.40 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.40 — Removal.

272.40 REMOVAL. Any person who shall remove or attempt to remove any structure, timber, minerals, sand, gravel, peat, subsoil, or topsoil from any tract of land contrary to the provisions of this chapter after such taxes become due and payable and before the same have been fully paid and discharged shall be guilty of a gross misdemeanor. History:  (2205) RL s 979; 1941 c 397 s 3
MN Stat § 272.41 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.41 — Standing Timber; Taxes Or Assessments Unpaid; Persons Cutting For Commercial Purposes To Give Notice To County Auditor.

272.41 STANDING TIMBER; TAXES OR ASSESSMENTS UNPAID; PERSONS CUTTING FOR COMMERCIAL PURPOSES TO GIVE NOTICE TO COUNTY AUDITOR. All persons cutting standing timber in this state for commercial purposes from land on which taxes or special assessments remain unpaid shall, at or before the time of the commencement of logging operations, file a notice in writing with the auditor of the county wherein the land is situate, which notice shall contain the name of the owner of the land, the owner of the timber, the legal description of the premises, the kind and approximate amount of timber proposed to be cut and removed in the particular logging operation, the person, if any, to whom the timber has been contracted to be delivered, and the proposed place of landing. This notice shall be preserved by the county auditor with whom filed and neither it nor its contents shall be disclosed by the auditor or by any person to whom made known except to the extent only that may be required in collecting the taxes and assessments aforesaid or by order of a court of competent jurisdiction. History:  (2205-1, 2205-2) 1925 c 207 s 1,2; 1986 c 444
MN Stat § 272.42 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.42 — Violations; Liability.

272.42 VIOLATIONS; LIABILITY. Any person failing to comply with the requirements of section 272.41 shall be liable in a civil action for all taxes and assessments assessed upon such timber or against the land from which the same was cut and removed at the time of such cutting and removal thereof and shall be guilty of a misdemeanor, unless it be shown that such failure was not with intent to evade payment of such taxes and assessments. Payment thereof before they become delinquent, or the existence of a bona fide dispute as to the validity or amount thereof shall be evidence, but not exclusive evidence, of the absence of the intent aforesaid. History:  (2205-3) 1925 c 207 s 3
MN Stat § 272.43 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.43 — Real Estate Tax Judgment; No Limitation.

272.43 REAL ESTATE TAX JUDGMENT; NO LIMITATION. Every tax judgment entered shall be a lien, and shall operate to continue the lien of the taxes embraced therein, upon the parcel of land covered or intended to be covered thereby, until such judgment and taxes are paid in full, anything in any other statute of this state to the contrary notwithstanding. History:  (2207) RL s 981
MN Stat § 272.435 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.435 — Notice Of Tax Payments To Mortgagors And Contract Vendees.

272.435 NOTICE OF TAX PAYMENTS TO MORTGAGORS AND CONTRACT VENDEES. A mortgagee or a vendor on a contract for the conveyance of real property who pays all or any portion of taxes levied upon real property in this state with moneys supplied for that purpose by the mortgagor or contract vendee shall notify the mortgagor or contract vendee in writing each year during the term of the mortgage or contract of the final annual payment of property taxes payable that year within 90 days after such payment and shall enclose with the notice a copy of the statement for such taxes or a statement containing the same information appearing on such tax statement. Where the tax statements are not provided to the mortgagee or the contract vendor, the county shall send out a copy of the statement to the mortgagor or contract vendee. History:   1971 c 684 s 1
MN Stat § 272.44 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.44 — Taxes Paid By Lienholders Are Added To Lien.

272.44 TAXES PAID BY LIENHOLDERS ARE ADDED TO LIEN. Any person who has a lien, by mortgage or otherwise, upon any land upon which the taxes have not been paid when they came due, 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 be added to the lien on such land; and, with the interest thereon at the rate specified in the mortgage, other instrument, or by law, shall be collectible with, as a part of, and in the same manner as the amount secured by the original lien. No interest shall accrue on the taxes so paid by such lienholder prior to June first of the year in which such taxes become due and payable. History:  (2209) RL s 983; 2006 c 221 s 2
MN Stat § 272.45 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.45 — Taxes Paid By Tenant, Occupant, Or Other Person Become Lien, Upon Notice Filed With County Recorder Or Registrar Of Titles.

272.45 TAXES PAID BY TENANT, OCCUPANT, OR OTHER PERSON BECOME LIEN, UPON NOTICE FILED WITH COUNTY RECORDER OR REGISTRAR OF TITLES. When any past due or delinquent tax on land is paid by any occupant, tenant, or person with an interest in the land other than a lien, or a person acting on that person's behalf, which, by agreement or otherwise, ought to have been paid by the owner, lessor, or other party in interest, such occupant, tenant, or person may recover by action the amount which such owner, lessor, or party in interest ought to have paid, with interest thereon at the rate of 12 percent per annum, or may retain the same from any rent due or accruing from the person to such owner or lessor for land on which such tax is so paid. A person making a payment under this section may file with the county recorder or registrar of titles of the proper county a notice stating the amount and date of such payment, and stating the interest claimed in the land, with a description of the land against which the taxes were charged; and the same shall thereupon be a lien upon such land in favor of the person paying the same until the same is paid. The county recorder shall record such notice in the indices maintained by the county recorder. The registrar of titles shall record the notice on the certificate of title for the land. Upon the payment of any such lien, the person filing such notice shall satisfy the same of record. History:  (2210) RL s 984; 1976 c 181 s 2; 1986 c 444; 2006 c 221 s 3
MN Stat § 272.46 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.46 — Auditor To Furnish Statement Of Tax Liens And Tax Sales; Fees; Application.

272.46 AUDITOR TO FURNISH STATEMENT OF TAX LIENS AND TAX SALES; FEES; APPLICATION. Subdivision 1.  [Repealed, 1994 c 510 art 1 s 13] Subd. 2. Auditor to combine legal descriptions; exceptions. The county auditor, upon written application of any person, shall for property tax purposes only, combine legal descriptions, as defined in section 272.195, of contiguous parcels to which the applicants hold title. The county auditor shall not be required to combine legal descriptions over section lines in the following situations: when the parcels to be combined are located in different school districts or different taxing jurisdictions or when a combination of legal descriptions would require the auditor's office to modify an existing record-keeping system. History:  (2231, 2232) 1907 c 431 s 1,2; 1921 c 409; 1963 c 553 s 1; 1973 c 123 art 5 s 7; 1976 c 248 s 1; 1Sp1981 c 1 art 8 s 5; 1982 c 523 art 19 s 1; 1983 c 222 s 6; 1986 c 444
MN Stat § 272.479 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.479 — Scope.

272.479 SCOPE. This section and sections 272.481 to 272.488 apply only to federal tax liens and to other federal liens notices of which under any act of Congress or any regulation adopted pursuant thereto are required or permitted to be filed in the same manner as notices of federal tax liens. History:  1979 c 37 s 1; 1991 c 291 art 18 s 5
MN Stat § 272.481 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.481 — Place Of Filing.

272.481 PLACE OF FILING. (a) Notices of liens, certificates, and other notices affecting federal tax liens or other federal liens must be filed in accordance with sections 272.479 to 272.488. (b) Notices of liens upon real property for obligations payable to the United States and certificates and notices affecting the liens shall be filed in the office of the county recorder of the county in which the real property subject to the liens is situated. (c) Notices of federal liens upon personal property, whether tangible or intangible, for obligations payable to the United States and certificates and notices affecting the liens shall be filed as follows: (1) if the person against whose interest the lien applies is a corporation or a partnership whose principal executive office is in this state, as these entities are defined in the internal revenue laws of the United States, in the Office of the Secretary of State; (2) in all other cases, in the office of the county recorder of the county where the person against whose interest the lien applies resides at the time of filing of the notice of lien. (d) Any person who receives a certificate of discharge from the Internal Revenue Service which affects real property in this state may present that certificate of discharge for filing to the county recorder for the county in which the real property is located. The county recorder shall file the certificate of discharge in the real property records of the county. The person is responsible for the payment of the filing fee. A certificate of discharge which affects only personal property cannot be filed with any filing officer. History:  1971 c 265 s 1; 1976 c 181 s 2; 1979 c 37 s 2; 1995 c 144 s 1
MN Stat § 272.482 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.482 — Execution Of Notices And Certificates.

272.482 EXECUTION OF NOTICES AND CERTIFICATES. Execution of notices of liens, certificates, or other notices affecting federal liens by the secretary of the treasury of the United States or a delegate, or by any official or entity of the United States responsible for filing or certifying of notice of any other lien, entitles them to be filed and no other attestation, certification, or acknowledgment is necessary. For purposes of this section, transmission of notices under section 272.488, subdivisions 1 and 3, constitutes execution. History:  1971 c 265 s 2; 1979 c 37 s 3; 1986 c 444; 1991 c 291 art 18 s 6; 1995 c 144 s 2
MN Stat § 272.484 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.484 — Fees.

272.484 FEES. The fee for filing and indexing each notice of lien or certificate or notice affecting the lien is: (1) for a lien, certificate of discharge or subordination, and for all other notices, including a certificate of release or nonattachment filed with the secretary of state, the fee provided by section 336.9-525, except that the filing fee charged to the district directors of internal revenue for filing a federal tax lien is $15; and (2) for a lien, certificate of discharge or subordination, and for all other notices, including a certificate of release or nonattachment filed with the county recorder, the fee for filing a real estate mortgage in the county where filed. The officer shall bill the district directors of internal revenue or other appropriate federal officials on a monthly basis for fees for documents filed by them. History:  1971 c 265 s 4; 1974 c 19 s 2; 1976 c 181 s 2; 1979 c 37 s 5; 2001 c 195 art 2 s 16; 2015 c 77 art 2 s 53
MN Stat § 272.485 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.485 — Uniformity Of Application And Construction.

272.485 UNIFORMITY OF APPLICATION AND CONSTRUCTION. Sections 272.481 to 272.488 shall be so applied and construed as to effectuate its general purpose to make uniform the law with respect to the subject of sections 272.481 to 272.488 among those states which enact it. History:  1971 c 265 s 5; 1991 c 291 art 18 s 8; 1992 c 464 art 2 s 1
MN Stat § 272.486 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.486 — Short Title.

272.486 SHORT TITLE. Section 272.479 and sections 272.481 to 272.488 may be cited as the Uniform Federal Lien Registration Act. History:  1971 c 265 s 6; 1979 c 37 s 6; 1991 c 291 art 18 s 9
MN Stat § 272.58 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.58 — Enforcement Of Taxes Reciprocally In Courts Of This And Other States.

272.58 ENFORCEMENT OF TAXES RECIPROCALLY IN COURTS OF THIS AND OTHER STATES. Subdivision 1. Comity between states in the collection of taxes. The courts of this state shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state which extends like comity in respect of the liability for taxes lawfully imposed by the laws of this state. The officials of such other state are authorized to bring action in the courts of this state for the collection of such taxes. The certificate of the secretary of state of such other state that such officials have the authority to collect the taxes so to be collected by such action shall be conclusive proof of that authority. Subd. 2. Taxes defined. The term "taxes" as used in this section shall include: (a) Any and all tax assessments lawfully made whether they be based upon a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise. (b) Any and all penalties lawfully imposed pursuant to a taxing statute. (c) Interest charges lawfully added to the tax liability which constitutes the subject of the action. Subd. 3. Collection of taxes by attorney general. The attorney general of this state is empowered to bring action in the courts of other states to collect taxes legally due this state. History:  1949 c 145 s 1-3
MN Stat § 272.71 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 272 — Taxation, General Provisions|Section 272.71 — Tif Properties; Notice Of Potential Valuation Reductions.

272.71 TIF PROPERTIES; NOTICE OF POTENTIAL VALUATION REDUCTIONS. (a) The following officials shall notify the municipality of potential reductions in the market value of taxable parcels located in a tax increment financing district: (1) for applications to reduce market value or abate taxes or for applications to a local or county board of review, the assessor; (2) for applications to reduce market value or abate taxes by the state board of equalization, the commissioner of revenue; (3) for petitions to reduce market value or object to taxes under chapter 278, the county attorney. The official shall provide the notice to the municipality in writing within 60 days after the petition or application for a reduction is made. (b) This section applies only to reductions in valuation or taxes that are granted after certification of final values for purposes of certifying local tax rates. (c) For purposes of this section, "municipality" means the municipality for the tax increment financing district, as defined under section 469.174, subdivision 6. History:   1993 c 375 art 14 s 2
MN Stat § 273.01 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.01 — Listing And Assessment, Time.

273.01 LISTING AND ASSESSMENT, TIME. All real property subject to taxation shall be listed and at least one-fifth of the parcels listed shall be appraised each year with reference to their value on January 2 preceding the assessment so that each parcel shall be reappraised at maximum intervals of five years. All real property becoming taxable in any year shall be listed with reference to its value on January 2 of that year. Except as provided in this section and section 274.01, subdivision 1, all real property assessments shall be completed two weeks prior to the date scheduled for the local board of review or equalization. No changes in valuation or classification which are intended to correct errors in judgment by the county assessor may be made by the county assessor after the board of review or the county board of equalization has adjourned; however, corrections of errors for real or personal property that are merely clerical in nature or changes that extend homestead treatment to property are permitted after adjournment until the tax extension date for that assessment year. Any changes made by the assessor after adjournment must be fully documented and maintained in a file in the assessor's office and shall be available for review by any person. A copy of any changes made during this period shall be sent to the county board no later than December 31 of the assessment year. In the event a valuation and classification is not placed on any real property by the dates scheduled for the local board of review or equalization the valuation and classification determined in the preceding assessment shall be continued in effect and the provisions of section 273.13 shall, in such case, not be applicable, except with respect to real estate which has been constructed since the previous assessment. Real property containing iron ore, the fee to which is owned by the state of Minnesota, shall, if leased by the state after January 2 in any year, be subject to assessment for that year on the value of any iron ore removed under said lease prior to January 2 of the following year. Personal property subject to taxation shall be listed and assessed annually with reference to its value on January 2; and, if acquired on that day, shall be listed by or for the person acquiring it. History:  (1984) RL s 802; 1945 c 485 s 1; Ex1959 c 70 art 1 s 1; 1965 c 624 s 1; 1969 c 709 s 1; 1971 c 564 s 5; 1975 c 437 art 8 s 2; 1986 c 444; 1988 c 719 art 7 s 4; 1989 c 277 art 2 s 16; 1990 c 480 art 7 s 4; 2003 c 127 art 2 s 10; 2014 c 308 art 10 s 3
MN Stat § 273.03 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 273 — Taxes; Listing, Assessment|Section 273.03 — Real Estate; Assessment; Method.

273.03 REAL ESTATE; ASSESSMENT; METHOD. Subdivision 1. Assessment books. The county auditor shall annually provide the necessary assessment books and blanks at the expense of the county, for and to correspond with each assessment district. The auditor shall make out, in the real property assessment book, complete lists of all lands or lots subject to taxation, showing the names of the owners, if known; and, if unknown, so stated opposite each tract or lot, the number of acres, and the lots or parts of lots or blocks, included in each description of property. The list of real property becoming subject to assessment and taxation may be appended to the personal property assessment book. The assessment books and blanks for real and personal property shall be in readiness for delivery to the assessors on or before the first Monday in December of each year. Subd. 2. Election to use card ledger or electronic data system. Any county in this state which employs a county assessor who maintains a unit card ledger system or similar system of real estate and the market value and net tax capacities ascertained by the assessor affecting such real estate, and which county has established an electronic data processing system or similar system to perform the processing of assessment and tax accounting, may discontinue the preparation of assessment books as provided in subdivision 1. The election to discontinue the preparation of assessment books as defined in subdivision 1 shall be made by the county auditor. Subd. 3.  [Repealed, 2014 c 308 art 9 s 94] History:  (1986) 1905 c 86; 1913 c 503; 1917 c 297; 1921 c 86; 1947 c 331 s 1; 1963 c 781 s 1; 1965 c 624 s 2; 1969 c 709 s 2; 1973 c 582 s 3; 1975 c 339 s 8; 1975 c 437 art 8 s 3; 1980 c 423 s 3; 1986 c 444; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1993 c 375 art 3 s 11; 2006 c 212 art 3 s 23