reglab/housing_qa huggingface dataset:
MN Stat § 283.04 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 283 — Refund To Purchasers|Section 283.04 — Limitation On Right.

283.04 LIMITATION ON RIGHT. No refundment shall be allowed unless the right thereto has been determined, or the application therefor has been made, and the certificate and approval obtained, within eight years from the date of the tax sale on account of which such refundment is claimed; and no interest shall be allowed on any refundment beyond a period of six months after the right thereto has been determined. History:  (2180) RL s 966
MN Stat § 283.05 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 283 — Refund To Purchasers|Section 283.05 — Void Taxes Paid By Mortgagee; Refund.

283.05 VOID TAXES PAID BY MORTGAGEE; REFUND. When money is paid for taxes on land by a person who holds a mortgage thereon, or who in good faith is acting as if the owner thereof under a mortgage foreclosure afterward declared void, and in an action for the foreclosure or reforeclosure of such mortgage it is adjudged that the assessment of the property or the levy of the taxes was void, the money so paid, with interest from the date of such payment at the rate of seven percent per annum, shall be refunded to such person, or the executors, administrators, or assigns of the person. Such refundment shall be made on the presentation to the county auditor of a certified copy of the final judgment declaring the assessment or levy void, and such land shall thereafter become subject to reassessment for such taxes. History:  (2181) RL s 967; 1986 c 444
MN Stat § 283.06 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 283 — Refund To Purchasers|Section 283.06 — Taxes Paid Twice.

283.06 TAXES PAID TWICE. When it is made to appear to the county auditor that the taxes upon any parcel of land have been twice paid to the county treasurer, and in all cases when any tax purchaser or other person is entitled under this chapter to refundment, the auditor may draw a warrant upon the county treasurer in favor of the person entitled to any such moneys for the amount to which the person is so entitled. All money so paid shall be charged to the proper funds. History:  (2182) RL s 968; 1986 c 444
MN Stat § 283.09 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 283 — Refund To Purchasers|Section 283.09 — Land Erroneously Returned As Improved; Appropriation.

283.09 LAND ERRONEOUSLY RETURNED AS IMPROVED; APPROPRIATION. In any case where real estate has been erroneously returned as improved property, but which was not in fact then or since improved, and the amount of the net tax capacity was based wholly or largely upon the value of the supposed improvements and without which improvements the land itself would be of little or no value and would therefore justify an assessment of only a small fractional part of the taxes actually levied and extended, and where such taxes have become delinquent and the land sold and bid in at a regular tax sale by an actual purchaser or bid in by the state for the want of such purchaser and the right of the state thereafter assigned to one in good faith and without actual notice or knowledge of such erroneous assessment, the commissioner of revenue shall have power, upon approved application, as in other cases, to grant a refundment of the amount paid by such purchaser or assignee. There is hereby appropriated to the persons entitled to such refund, from the fund or account in the state treasury to which the money was credited, an amount sufficient to make the refund and payment. History:  (2184-1) 1937 c 443 s 1; 1959 c 157 s 9; 1973 c 582 s 3; 1986 c 444; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20
MN Stat § 283.10 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 283 — Refund To Purchasers|Section 283.10 — Application Must Be Made Within Two Years.

283.10 APPLICATION MUST BE MADE WITHIN TWO YEARS. No refund shall be granted unless an application for refund is approved and presented to the commissioner of revenue within two years from the date of the state assignment certificate. History:  (2184-2) 1937 c 443 s 2; 1973 c 582 s 3; 1999 c 243 art 13 s 18
MN Stat § 283.11 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 283 — Refund To Purchasers|Section 283.11 — Canceled Tax Reinstated.

283.11 CANCELED TAX REINSTATED. When a refund is granted under the provisions of sections 283.09 to 283.11 the county auditor shall reinstate such portion of the tax on the land as the value of the land without any improvements bears to the full value of the erroneous assessment. The reinstated tax shall be placed upon the current tax lists in the office of the county treasurer and, if not paid prior to the first Monday in January of the following year, shall be subject to judgment with the delinquent taxes for the current or other years. History:  (2184-3) 1937 c 443 s 3
MN Stat § 284.07 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 284 — Actions Involving Tax Titles|Section 284.07 — County Auditor's Certificate To Be Prima Facie Evidence.

284.07 COUNTY AUDITOR'S CERTIFICATE TO BE PRIMA FACIE EVIDENCE. The county auditor's certificate of forfeiture recorded by the county auditor as provided by section 281.23, subdivision 9, and acts supplemental thereto, or by any other law hereafter enacted providing for the recording of such a certificate or a certified copy of such certificate or of the record thereof, shall, for all purposes, be prima facie evidence that all requirements of the law respecting the taxation and forfeiture of the lands therein described were complied with, and that at the date of the certificate absolute title to such lands had vested in the state by reason of forfeiture for delinquent taxes, as set forth in the certificate. History:  (2190-1) 1939 c 341 s 1; 1998 c 254 art 1 s 80; 2005 c 4 s 37; 2006 c 259 art 5 s 7
MN Stat § 284.08 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 284 — Actions Involving Tax Titles|Section 284.08 — Actions To Try Title; Venue; Lis Pendens; Service.

284.08 ACTIONS TO TRY TITLE; VENUE; LIS PENDENS; SERVICE. Any person claiming adversely to the state, or its successor in interest, any right, title, or interest in or lien upon any land claimed to have been forfeited to the state for taxes may maintain an action against the state, or its successor in interest, for the purpose of determining the title to such land and the adverse claims and the rights of the parties, respectively, therein. Such action shall be brought in the district court of the county in which the land lies. The complaint shall be filed in the office of the court administrator before the commencement of the action. A notice of the pendency of the action, describing the land, shall be recorded in the office of the county recorder of the county, or, in the case of registered land, in the office of the registrar of titles, and the action shall not be deemed to be commenced unless, in addition to other requirements, such notice is so filed. In the case of such lands held by the state in trust for its taxing districts and agencies, the summons, together with a copy of the complaint, shall be served upon the county auditor, also upon the county attorney, who shall defend the action. In the case of such lands otherwise held by the state the summons, together with a copy of the complaint, shall be served upon the attorney general, who shall defend the action. History:  (2190-2) 1939 c 341 s 2; 1976 c 181 s 2; 1Sp1986 c 3 art 1 s 82; 2005 c 4 s 38
MN Stat § 284.10 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 284 — Actions Involving Tax Titles|Section 284.10 — Claimant To Deposit Taxes In Court.

284.10 CLAIMANT TO DEPOSIT TAXES IN COURT. In any action respecting lands claimed to have been forfeited to the state for taxes, no cause of action or defense asserted by any party adversely to the state, or its successor in interest, based in whole or in part upon any ground other than the claim that the land was tax exempt or that the taxes have been paid, shall be entertained unless the party asserting the same shall, at the time of filing the party's complaint or answer, as the case may be, deposit with the court administrator in which the action is pending, for the use of the state and its successor in interest, if any, as their interests may appear, a sum equal to the amount of the taxes and special assessments, with interest, penalties, and costs thereon, accrued against the land at the time of forfeiture, together with interest at the rate of four percent per annum on such sum from the date of forfeiture to the date of filing the complaint or answer. If the forfeiture of the land to the state be invalidated by the court's decision, the court shall order the sum to be applied on the lien to be determined in such cases as hereinafter provided. If the forfeiture be not invalidated by the decision, the court shall order the sum returned to the depositor. History:  (2190-4) 1939 c 341 s 4; 1986 c 444; 1Sp1986 c 3 art 1 s 82
MN Stat § 284.11 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 284 — Actions Involving Tax Titles|Section 284.11 — State May Bring Action To Quiet Title.

284.11 STATE MAY BRING ACTION TO QUIET TITLE. The title of the state, or its successor in interest, to any lands claimed to have been absolutely forfeited to the state for delinquent taxes may be quieted and all adverse claims thereto and the rights of all parties therein, respectively, may be determined, and, in the case of registered lands, the issuance of new certificates of title thereto may be obtained, by action brought by the state, or its successor in interest, as herein provided; provided, that before any such action shall be commenced the county auditor's certificate of forfeiture shall be filed as provided by section 281.23, subdivision 8, and acts supplementary thereto, or by any other law hereafter enacted providing for the recording of such a certificate. History:  (2190-5) 1939 c 341 s 5; 2005 c 4 s 39
MN Stat § 284.12 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 284 — Actions Involving Tax Titles|Section 284.12 — County Attorney Or Attorney General To Bring Action.

284.12 COUNTY ATTORNEY OR ATTORNEY GENERAL TO BRING ACTION. Actions respecting lands held by the state in trust for its taxing districts and other agencies shall be brought by the county attorney at the direction of the county board of the county in which the lands lie. Expenses of such actions shall be paid from the forfeited tax sale fund and charged against the shares of the taxing districts or agencies in which the lands lie, or from the general fund, as the county board may direct. Actions respecting lands held otherwise by the state shall be brought by the attorney general, and the expenses thereof shall be paid from such funds as may be appropriated and available therefor. History:  (2190-6) 1939 c 341 s 6; 1969 c 399 s 1
MN Stat § 284.13 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 284 — Actions Involving Tax Titles|Section 284.13 — Venue; Lands Included.

284.13 VENUE; LANDS INCLUDED. Every such action shall be brought in the district court of the county in which the lands lie. The state may include in one action all of the land in any county claimed to have been absolutely forfeited to the state for taxes, or any part or parts thereof. Any person who has succeeded to the interest of the state under such claim of forfeiture may include in one action all of the land in any county wherein the person has acquired such interest, or any part or parts thereof. History:  (2190-7) 1939 c 341 s 7; 1986 c 444
MN Stat § 284.14 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 284 — Actions Involving Tax Titles|Section 284.14 — Contents Of Complaint.

284.14 CONTENTS OF COMPLAINT. The complaint shall set forth a description of the lands, shall allege that the state, or its successor in interest, as the case may be, is the absolute owner thereof, in fee simple, as a result of absolute forfeiture thereof to the state for delinquent taxes, and shall pray that the plaintiff's title and all adverse claims to such lands and the rights of all parties therein, respectively, be determined, and, in the case of registered lands, the complaint shall state that the same are registered and shall pray that a new certificate or certificates of title be issued to the person or persons entitled thereto. The complaint may contain any other allegations or provisions pertinent to the issues. In describing the lands, two or more adjacent parcels may be consolidated in a single description, if deemed expedient. History:  (2190-8) 1939 c 341 s 8
MN Stat § 284.15 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 284 — Actions Involving Tax Titles|Section 284.15 — Defendants; Unknown Claimants.

284.15 DEFENDANTS; UNKNOWN CLAIMANTS. The owners of such lands at the time of forfeiture, all persons in actual possession of such lands, claiming adversely to the plaintiff, and all other persons claiming any interest in or lien thereon adverse to the plaintiff, so far as shown of record or known to the attorney for the plaintiff, shall be made defendants in the action; provided, that failure to join any person as a defendant shall not impair the effect of the action as to those joined. It shall not be necessary to specify in which parcels of land the defendants, respectively, are interested. The plaintiff may also add to the names of the defendants in the summons, complaint, and other papers in the action the following: "also all other persons or parties unknown claiming any right, title, estate, lien, or interest in the real estate described in the complaint herein," and all such persons and parties shall thereupon be deemed to be joined as defendants, and, upon being served as herein provided, shall be bound and concluded by the judgment. History:  (2190-9) 1939 c 341 s 9
MN Stat § 284.16 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 284 — Actions Involving Tax Titles|Section 284.16 — Complaint; Summons.

284.16 COMPLAINT; SUMMONS. The complaint shall be filed in the office of the court administrator of the district court. The summons shall be issued by the attorney for the plaintiff, and shall be in substantially the same form as in other civil actions relating to determination of titles, except that it shall require each defendant to file an answer with the court administrator within the time allowed for answering, instead of serving the same upon the attorney for the plaintiff, and shall contain, in addition to other provisions required by law, the following: "And you are hereby notified that the object of said action, among other things, is to determine the title and adverse claims to the lands hereinafter described, claimed to have been absolutely forfeited to the state for delinquent taxes, and to obtain the issuance to the persons entitled thereto of new certificates of title to any of such lands which have been registered, and that such action affects the following described lands situated in the county of ................................, State of Minnesota: (Insert description of lands)." History:  (2190-10) 1939 c 341 s 10; 1986 c 444; 1Sp1986 c 3 art 1 s 82
MN Stat § 284.17 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 284 — Actions Involving Tax Titles|Section 284.17 — Service Of Summons; Mailing; Publication; Lis Pendens; Return.

284.17 SERVICE OF SUMMONS; MAILING; PUBLICATION; LIS PENDENS; RETURN. The summons shall be served in the manner provided by law for the service of summons in other civil actions in the district court, except as otherwise herein provided. The summons shall be served upon all persons who are not residents of the state and upon those designated as "all other persons or parties unknown claiming any right, title, estate, lien, or interest in the lands described in the complaint herein" by publication for three consecutive weeks in a qualified legal newspaper published in the county in which the action is pending; provided, that personal service without the state may be made on any nonresident defendant in the manner provided by law. No affidavit of nonresidence, notice of lis pendens, or sheriff's return need be filed before the commencement of the publication or before the making of personal service without the state. At least 20 days before the trial of action, the attorney for the plaintiff shall mail a copy of the summons to each nonresident defendant whose post office address has been ascertained by diligent search and inquiry, of which the affidavit of the attorney, filed with the court administrator, shall be conclusive evidence. The return of the sheriff stating inability to find any defendant within the county and that such defendant cannot be found therein after diligent search, together with the affidavit of plaintiff's attorney stating the belief that such defendant is not a resident of the state, filed with the court administrator at any time before the trial, shall be prima facie evidence that the facts therein stated are true and that such defendant is not a resident of the state. History:  (2190-11) 1939 c 341 s 11; 1986 c 444; 1Sp1986 c 3 art 1 s 82
MN Stat § 284.18 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 284 — Actions Involving Tax Titles|Section 284.18 — Registered Lands; Recording With Registrar.

284.18 REGISTERED LANDS; RECORDING WITH REGISTRAR. In case any of the lands involved in the action are registered, a copy of the summons, embracing a description of the registered lands but omitting the unregistered lands, shall be recorded with the registrar of titles, and such further notice shall be given as the court may direct before the issuance of any new certificate of title shall be ordered; provided, that failure to record such copy of the summons or to give such other notice shall not otherwise affect the validity of the proceedings. History:  (2190-12) 1939 c 341 s 12; 2005 c 4 s 40
MN Stat § 284.19 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 284 — Actions Involving Tax Titles|Section 284.19 — Answers; Contents; Procedure.

284.19 ANSWERS; CONTENTS; PROCEDURE. The defendants in the action may answer separately, or such of them as are jointly interested in any particular parcel or parcels of land may answer jointly. No answer merely alleging the defendant's title or denying the plaintiff's title generally shall be sufficient, but every answer shall describe the particular parcel or parcels of land in or upon which the defendant claims an interest or lien, together with the nature of such interest or lien, and shall state specifically the grounds upon which such claim is based and the grounds upon which the plaintiff's title is claimed to be defective or void. The answer may contain any other allegations or provisions pertinent to the issues. Every answer shall be filed with the court administrator within the time allowed for answering the summons, unless the time be extended by agreement of plaintiff's attorney or by order of the court. Before the trial the court administrator shall make and file a certificate as to all defendants who have not answered or otherwise appeared, and such certificate shall be prima facie evidence of the facts therein stated. History:  (2190-13) 1939 c 341 s 13; 1986 c 444; 1Sp1986 c 3 art 1 s 82
MN Stat § 284.20 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 284 — Actions Involving Tax Titles|Section 284.20 — Claimants File Names With Court Administrator; Entitled To Copies.

284.20 CLAIMANTS FILE NAMES WITH COURT ADMINISTRATOR; ENTITLED TO COPIES. Any person having or claiming an interest in any land in any county may, upon payment of a fee of 50 cents, file with the court administrator of the county a statement of the following: name, place of residence, post office address, and a description of the land in which an interest is held or claimed. The court administrator shall preserve all such statements, maintain an alphabetical index thereof, and furnish certificates thereof in like manner as certificates of judgments, upon payment of like fees. Every such statement shall be prima facie evidence and constructive notice of the name, residence, address, and claim of interest therein set forth to all persons interested in any action hereunder respecting the lands described in the statement. Service of summons, notices, or other process in any action hereunder respecting such lands may be made upon the maker of the statement at the place of residence stated, if within the state, as if the same were the maker's house of usual abode. If the residence stated be without the state, a copy of the summons and any other paper required to be mailed in the action shall be mailed to the maker of the statement at the address therein stated. Any such statement may be withdrawn by the maker at any time by written notice to the court administrator. History:  (2190-14) 1939 c 341 s 14; 1986 c 444; 1Sp1986 c 3 art 1 s 82
MN Stat § 284.21 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 284 — Actions Involving Tax Titles|Section 284.21 — Present Laws To Govern.

284.21 PRESENT LAWS TO GOVERN. So far as applicable and not inconsistent herewith, all provisions of law relating to actions for the determination of titles in the district court shall apply to and govern actions under sections 284.07 to 284.26. History:  (2190-15) 1939 c 341 s 15
MN Stat § 284.23 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 284 — Actions Involving Tax Titles|Section 284.23 — Quitclaim Deeds To State; Disclaimer.

284.23 QUITCLAIM DEEDS TO STATE; DISCLAIMER. Any person having or claiming an interest in or lien upon land claimed to have been forfeited to the state for delinquent taxes may execute and deliver to the state a quitclaim deed to the land, conveying the person's right, title, and interest therein, in form approved by the attorney general; or, if an action respecting such land has been commenced against such person by the state, or its successor in interest, such person may either execute and deliver such deed, or may answer in the action, disclaiming any interest in or lien upon the land. If the state has conveyed the land, the deed shall inure to the benefit of the state's successor in interest. In either of the cases mentioned in this section, if a deed be delivered or disclaimer made at any time before the entry of judgment in an action brought by the state, or its successor in interest, as herein provided, the plaintiff shall not recover costs personally against the person executing such deed or disclaimer. History:  (2190-17) 1939 c 341 s 17; 1986 c 444
MN Stat § 284.24 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 284 — Actions Involving Tax Titles|Section 284.24 — Opening Judgments.

284.24 OPENING JUDGMENTS. No judgment in any action brought hereunder by the state, or its successor in interest, shall be opened, vacated, or set aside for the purpose of permitting any defendant upon whom personal service of the summons was made either within or without the state, and who was in default, to come in and defend the action at any time. No judgment in any such action shall be opened, vacated, or set aside for the purpose of permitting any defendant upon whom service of the summons was made by publication, and who was in default, to come in and defend such action unless application therefor be made before the time to appeal from the judgment has expired. Upon the expiration of the time to appeal, the judgment shall become conclusive and shall not thereafter be opened at the instance of any defaulting defendant; provided, that this shall not impair the effect of the judgment prior to such time. History:  (2190-18) 1939 c 341 s 18