reglab/housing_qa huggingface dataset:
MN Stat § 280.03 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 280 — Real Estate Tax Judgment Sales|Section 280.03 — Certificate Of Sale.

280.03 CERTIFICATE OF SALE. The county auditor shall execute to the purchaser of each parcel a certificate which may be substantially in the following form: "I, .........., auditor of the county of .........., state of Minnesota, do hereby certify that at the sale of lands pursuant to the real estate tax judgment entered in the district court in the county of .........., on the .......... day of .........., ......., in proceedings to enforce the payment of taxes delinquent on real estate for the years .........., for the county of .........., which sale was held at ..............., in said county of ........, on the ........ day of ........, ......., the following described parcel of land, situate in said county of .........., state of Minnesota: (insert description), was offered for sale to the bidder who should offer to pay the amount for which the same was to be sold, at the lowest annual rate of interest on such amount; and at said sale I did sell the said parcel of land to .......... for the sum of .......... dollars, with interest at .......... percent per annum on such amount, that being the sum for which the same was to be sold, and such rate of interest being the lowest rate percent per annum bid on such sum; and, the sum having been paid, I do therefore, in consideration thereof, and pursuant to the statute in such case made and provided, convey the said parcel of land, in fee simple, subject to easements and restrictions of record at the date of the tax judgment sale, including, but without limitation, permits for telephone and electric power lines either by underground cable or conduit or otherwise, sewer and water lines, highways, railroads, and pipe lines for gas, liquids, or solids in suspension, to said .........., and the heirs and assigns of ......., forever, subject to redemption as provided by law. Witness my hand and official seal this ........ day of ........, ....... .      .   County Auditor."   If the land shall not be redeemed as provided in chapter 281, such certificate shall pass to the purchaser an estate therein, in fee simple, without any other act or deed whatever subject to easements and restrictions of record at the date of the tax judgment sale, including, but without limitation, permits for telephone and electric power lines either by underground cable or conduit or otherwise, sewer and water lines, highways, railroads, and pipe lines for gas, liquids, or solids in suspension. Such certificate may be recorded, after the time for redemption shall have expired, as other deeds of real estate, and with like effect. If any purchaser at such sale shall purchase more than one parcel, the auditor shall issue to the purchaser a certificate for each parcel so purchased. History:  (2129) RL s 929; 1953 c 493 s 2; 1986 c 444; 1998 c 254 art 1 s 107; 2014 c 308 art 9 s 46
MN Stat § 280.04 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 280 — Real Estate Tax Judgment Sales|Section 280.04 — Who May Purchase.

280.04 WHO MAY PURCHASE. All persons, except as provided in section 280.05, may become purchasers at such sale. If the owner purchase, the sale shall have the effect to pass to the owner, subject to redemption as provided in chapter 281, every right, title, and interest of any and every person, company, or corporation, free from any claim, lien, or encumbrance, except such right, title, interest, lien, or encumbrance as such owner may be legally or equitably bound to protect against such sale, or the taxes for which such sale was made. History:  (2130) RL s 930; 1986 c 444
MN Stat § 280.05 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 280 — Real Estate Tax Judgment Sales|Section 280.05 — Prohibited Purchasers.

280.05 PROHIBITED PURCHASERS. A county auditor, county treasurer, court administrator of the district court, or county assessor, or deputy or clerk or employee of such officer, and a commissioner for tax-forfeited lands or assistant to such commissioner, may not purchase at such sale, or procure an assignment of the right acquired by the state in lands bid in for it at such sale, as in this chapter provided in sections 280.06 to 280.11, either personally, or as agent or attorney for any other person, except that such officer, deputy, court administrator, employee or commissioner for tax-forfeited lands or assistant to such commissioner, if an owner or lienholder of the lands, may purchase the lands, or procure such assignment of the state's right in such lands. History:  (2131) RL s 931; 1959 c 281 s 1; 1969 c 9 s 72; 1986 c 444; 1Sp1986 c 3 art 1 s 82; 1997 c 7 art 1 s 112
MN Stat § 280.06 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 280 — Real Estate Tax Judgment Sales|Section 280.06 — Wrong Name Of Owner.

280.06 WRONG NAME OF OWNER. No such sale shall be affected or deemed invalid on account of the use of another name than that of the true owner in describing the ownership of the parcel of land sold in any tax proceeding. History:  (2132) RL s 932
MN Stat § 280.07 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 280 — Real Estate Tax Judgment Sales|Section 280.07 — Entries After Sale.

280.07 ENTRIES AFTER SALE. Immediately after such sale the county auditor shall record that all parcels were bid in for the state. The county auditor shall thereupon notify the court administrator. Upon redemption the auditor shall note the parcel redeemed. History:  (2133) RL s 933; 1983 c 342 art 15 s 14; 1986 c 444; 1Sp1986 c 3 art 1 s 82; 2014 c 308 art 9 s 47
MN Stat § 280.08 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 280 — Real Estate Tax Judgment Sales|Section 280.08 — Record Of Assignment.

280.08 RECORD OF ASSIGNMENT. The assignee or transferee of a certificate or deed issued upon the sale of land for general taxes or for special assessments for local improvements shall present the instrument of transfer and a copy thereof to the official custodian of the record of such sale. Such officer shall thereupon certify such copy to be correct and shall file the same and note such transfer upon the record. The record as herein provided of any such instrument shall be taken and deemed notice to parties. The recording in the office of the county recorder of any such assignment or any quitclaim deed transferring any interest in such land shall have the same force and effect as the record above provided. History:  (2134) 1909 c 340 s 1; 1976 c 181 s 2; 1986 c 444
MN Stat § 280.09 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 280 — Real Estate Tax Judgment Sales|Section 280.09 — Failure To Record.

280.09 FAILURE TO RECORD. Every such assignment or transfer not so recorded shall be void as against any subsequent purchaser, for a valuable consideration, who has caused a record of that transfer to be made in the manner above provided, before the recording of the prior transfer, and as against any party claiming under a judgment or decree of a court of competent jurisdiction heretofore entered or hereafter to be entered in an action in which the party appearing to be the owner or holder of such certificate or deed, as shown by the record in the office of such official custodian, was made a party and was bound by the judgment or decree. History:  (2135) 1909 c 340 s 2; 1986 c 444
MN Stat § 280.10 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 280 — Real Estate Tax Judgment Sales|Section 280.10 — Payment Of Subsequent Taxes.

280.10 PAYMENT OF SUBSEQUENT TAXES. The taxes for subsequent years shall be levied on property so bid in for the state in the same manner as if the sale had not been made. History:  (2136) RL s 934; 1925 c 63; 1931 c 412; 1983 c 342 art 15 s 15
MN Stat § 280.28 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 280 — Real Estate Tax Judgment Sales|Section 280.28 — Fees.

280.28 FEES. Subdivision 1. Certified copy. The county auditor shall be entitled to collect a fee of 50 cents from such applicant for each certified copy of a notice of expiration of redemption and the preparation of the other necessary papers and information in connection therewith, which fee shall be retained by such auditor in addition to the salary provided by law. Subd. 2. Certificate. There shall be paid at the time of delivery by the person to whom delivered for each certificate issued to an actual purchaser under section 280.03 a fee of $1 and for each notice of expiration of redemption prepared by the auditor for the holder of a certificate a fee of $2. These fees shall be paid to the county treasurer upon the auditor's statement of the amount due. The amount of such fees shall be added to the amount payable under section 281.02 upon redemption. History:  (2144) 1915 c 332 s 3; 1961 c 524 s 1; 1986 c 444; 1997 c 7 art 1 s 113
MN Stat § 280.29 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 280 — Real Estate Tax Judgment Sales|Section 280.29 — Proceeds Of Sale, How Distributed.

280.29 PROCEEDS OF SALE, HOW DISTRIBUTED. The proceeds of any parcel of land so sold, to the amount of taxes, penalties, interest, and costs charged thereon, shall be distributed as provided by law for the distribution of the like sums upon sales for delinquent taxes. The portion thereof due to the state shall be paid to the commissioner of management and budget, and the excess, if any, above the taxes, penalties, interest, and costs charged upon the land, shall be included in such draft and be paid in like manner for the benefit of the state. If any parcel be sold for less than the amount charged thereon, the state taxes shall first be paid and the remainder, if any, distributed pro rata to the several funds for which the taxes were levied. History:  (2145) RL s 939; 1973 c 492 s 14; 2003 c 112 art 2 s 36; 2009 c 101 art 2 s 109
MN Stat § 280.33 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 280 — Real Estate Tax Judgment Sales|Section 280.33 — Certificates And Deeds As Evidence; Grounds For Setting Aside.

280.33 CERTIFICATES AND DEEDS AS EVIDENCE; GROUNDS FOR SETTING ASIDE. The certificates and deeds issued pursuant to sections 280.03 and 280.11, or the record thereof, shall be prima facie evidence that the parcel described therein was subject to taxation for the year or years therein stated; that such parcel was listed and assessed at the time and in the manner required by law; that the taxes were levied according to law; that the judgment pursuant to which the sale was made was duly entered, and that the court had jurisdiction to enter the same; that all requirements of law with respect to the sale had been complied with; that such parcel had not been redeemed from the sale; and of title in the grantee therein after the time for redemption has expired; provided, that when any such certificate or deed embraces university, school, or other state lands, the title whereof is in the state, no other or greater interest shall be held to be thereby conveyed than that acquired under the certificate of the commissioner of management and budget. No sale shall be set aside or held invalid by reason of any misrecitals in such certificate or deed; nor unless the party objecting to the same prove either that the taxes were paid before the judgment was rendered, or that such parcel was exempt from taxation, or that the court rendering the judgment pursuant to which the sale was made had not jurisdiction to render the same, or that after the judgment and before the sale such judgment had been satisfied, or that notice of sale as required by this chapter was not given, or that such parcel was not offered at such sale to the bidder who would pay the amount for which the parcel was to be sold at the lowest rate of interest, as provided in this chapter; provided, that every judgment rendered against any parcel for a tax which was paid before the entry thereof, or when the land was exempt from taxation, shall be void, and all sales made under any such judgment or under a judgment which has been paid shall be void, and no title or interest in any parcel sold under such judgment shall pass or be conveyed to any purchaser at such sale. In any action brought to set aside or to cancel such sale, or in which the validity of such sale may arise, the tax receipt, or the treasurer's duplicate thereof, or other record of the payment of such tax in the office of the county auditor or the county treasurer, shall be prima facie evidence of such payment; but such payment shall not be established by parol testimony only. In such action, the county in which the land is situated, or the state, if either claim any interest in the land sold under such judgment, may be made a party defendant, in which case the county attorney shall appear in behalf of such county or state, or both. History:  (2146) RL s 940; 1911 c 245 s 1; 1973 c 492 s 14; 1997 c 7 art 1 s 114; 2009 c 101 art 2 s 109
MN Stat § 280.35 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 280 — Real Estate Tax Judgment Sales|Section 280.35 — Invalid Certificate.

280.35 INVALID CERTIFICATE. If any certificate issued pursuant to sections 280.03 and 280.11 to an actual purchaser prove to be invalid for any other cause than that the land described therein was not subject to taxation, or that the taxes had been paid prior to the sale, or that the assessment or levy was void, the lien of the state on the parcel of land sold, as provided in section 272.31 shall be transferred, without any act whatever, to, and vested in, the holder of such certificate, or the holder's personal representatives, heirs, or assigns. Such holder, or the personal representatives, heirs, or assigns of the holder, may collect out of the property covered by such lien, by sale thereof by foreclosure, or other proper action or proceeding, the amount of taxes, penalties, and interest due thereon at the time of such sale, with interest thereon at the rate of 12 percent per annum, together with the amount of all subsequent taxes paid, with interest thereon at said rate, and the costs and expenses of such action. History:  (2148) RL s 942; 1986 c 444; 1997 c 7 art 1 s 115
MN Stat § 280.36 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 280 — Real Estate Tax Judgment Sales|Section 280.36 — Reimbursement To Tax Sale Purchaser Where Notice Of Sale Invalid; Limitation; Reassessment.

280.36 REIMBURSEMENT TO TAX SALE PURCHASER WHERE NOTICE OF SALE INVALID; LIMITATION; REASSESSMENT. When any sale of land held pursuant to section 280.01 shall have been conducted by the county auditor, without two weeks' published notice of such sale having been first given as required therein, the purchaser of any parcel of land at such sale or the purchaser or holder, or the assigns or representatives of such purchaser or holder, of a state assignment certificate of such sale to such parcel acquired pursuant to section 280.11, shall be entitled to refundment of the amount paid for such parcel, without interest, upon production and surrender to the auditor of the county in which such parcel of land is situated, of the certificate of sale, and evidence of the assignment thereof, if any, by issuance and payment of the warrant of the county auditor or the county treasurer therefor; provided that the right to refundment shall be exercised within six years from the date of such tax sale, and the amounts paid shall be charged to the proper funds, and extended against the respective parcels of land with the current taxes, and collected therewith. History:  (2148-1) Ex1937 c 61
MN Stat § 280.37 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 280 — Real Estate Tax Judgment Sales|Section 280.37 — Endorsement Before Record.

280.37 ENDORSEMENT BEFORE RECORD. Before any certificate of sale or of assignment provided for in this chapter shall be recorded, the holder thereof shall present the same to the county auditor, who shall endorse thereon a certificate that the property therein described remains unredeemed, and that the period of redemption has expired; and no such certificate shall be recorded unless such endorsement is made. History:  (2149) RL s 943; 1986 c 444
MN Stat § 280.385 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 280 — Real Estate Tax Judgment Sales|Section 280.385 — Acquisition Of Tax-delinquent Land Before Forfeiture.

280.385 ACQUISITION OF TAX-DELINQUENT LAND BEFORE FORFEITURE. Subdivision 1. Conveyance accepted. Whenever any lands have been bid in for the state for delinquent taxes at any tax judgment sale, the county board of the county in which such lands are situated may, in its discretion, with the consent first obtained of the governing body of the city or town in which such lands are situated, accept a conveyance from the owner thereof to the state; provided that the county attorney finds that such owner has good title to such lands and that they are free and clear of all encumbrances except taxes. Subd. 2. To have same status as tax-forfeited lands. Upon conveyance of title to the state, such lands shall have the status of lands absolutely forfeited to the state for taxes, and shall be subject to all applicable provisions of law as if they had become so forfeited at the date of acceptance of the conveyance by the county board. Subd. 3. Procedure if title fails. If the title of the state under such conveyance should for any reason be finally adjudged void or subject to any encumbrance, the county auditor, upon the filing in the auditor's office of a certified copy of such judgment, shall reinstate all taxes, penalties, and interest which were a lien upon said lands at the time such conveyance was made, and shall assess as omitted the taxes for the years subsequent thereto. Such lands shall thereupon be subject to forfeiture or other proceedings upon such taxes as provided by law as if no conveyance to the state had been made. History:  1943 c 327; 1973 c 123 art 5 s 7; 1983 c 342 art 15 s 17; 1986 c 444
MN Stat § 280.39 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 280 — Real Estate Tax Judgment Sales|Section 280.39 — Delinquent Taxes May Be Paid In Inverse Order.

280.39 DELINQUENT TAXES MAY BE PAID IN INVERSE ORDER. In any case where taxes for two or more years are delinquent against a parcel of land, the taxes, or a portion of them, if held by the state, may be paid in the inverse order to that in which the taxes were levied, with accrued penalties, interest, and costs upon the taxes so paid, without payment of the taxes for the first of such years; provided, that such payment shall not affect the lien of any unpaid taxes or tax judgment. History:  1941 c 97 s 1; 2008 c 154 art 2 s 22
MN Stat § 280.40 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 280 — Real Estate Tax Judgment Sales|Section 280.40 — Taxes Collected By Sheriff Applied In Inverse Order.

280.40 TAXES COLLECTED BY SHERIFF APPLIED IN INVERSE ORDER. When the sheriff shall pay into the county treasury rents collected, as provided in section 280.38, the same shall be applied in the inverse order to that in which such taxes were levied, crediting the same as follows: (1) against penalties, interest, and costs upon the last delinquent taxes, (2) against such taxes as levied; and the same procedure shall be followed for each year's delinquent taxes until such payments have been exhausted. When, under section 280.38, a year's taxes are partially paid, interest shall be charged thereafter only upon the unpaid balance. In case of part payment of the taxes for any year, the land affected shall remain, as to the unpaid balance, subject to sale, redemption, forfeiture, and all other proceedings respecting delinquent taxes in like manner as for a full year's taxes. History:   1941 c 97 s 2
MN Stat § 280.41 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 280 — Real Estate Tax Judgment Sales|Section 280.41 — Ownership By State.

280.41 OWNERSHIP BY STATE. Title to all parcels of land bid in for the state shall vest in the state subject only to the rights of redemption set forth in chapter 281. History:   1983 c 342 art 15 s 18
MN Stat § 280.43 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 280 — Real Estate Tax Judgment Sales|Section 280.43 — Sale Defined.

280.43 SALE DEFINED. No actual public "sale" shall take place under this chapter. A "sale" shall be conclusively deemed to have been made and transfer made to the state of Minnesota hereunder. History:   1983 c 342 art 15 s 19
MN Stat § 281.01 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.01 — Tax Sale, Right Of Redemption.

281.01 TAX SALE, RIGHT OF REDEMPTION. Any person claiming an interest in any parcel of land bid in by the state at a tax sale may redeem the same within the time and in the manner in this chapter provided. History:  (2151) RL s 945; 1983 c 342 art 15 s 20
MN Stat § 281.02 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.02 — Amount Payable.

281.02 AMOUNT PAYABLE. Any person redeeming any parcel of land shall pay into the county treasury, the amount for which the same was bid in, the amount of all subsequent delinquent taxes, penalties, costs, and interest thereon at the rate provided in section 279.03. History:  (2152) RL s 946; 1909 c 339 s 1; 1983 c 342 art 15 s 21
MN Stat § 281.03 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.03 — Auditor's Certificate.

281.03 AUDITOR'S CERTIFICATE. The county auditor shall certify to the amount due on such redemption, and, on payment of the same to the county treasurer, shall make duplicate receipts for the certified amount, describing the property redeemed, one of which shall be filed with the auditor. Such receipts shall be governed by the provisions of this chapter regulating the payment of current taxes and such payment shall have the effect to annul the sale. If the amount certified by the auditor and received in payment for redemption be less than that required by law, it shall not invalidate the redemption. On redemption being made, the auditor shall record the parcel as redeemed. History:  (2153) RL s 947; 1983 c 342 art 15 s 22; 1986 c 444; 2014 c 308 art 9 s 49
MN Stat § 281.04 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 281 — Real Estate Tax Sales, Redemption|Section 281.04 — Redemption By Persons Under Disability.

281.04 REDEMPTION BY PERSONS UNDER DISABILITY. Minors, persons with a mental illness, persons with a developmental disability, or persons in captivity or in any country with which the United States is at war, having an estate in or lien on lands sold for taxes, of record in the office of the county recorder of the county where the lands lie, before the expiration of three years from the date of such sale, may redeem the same within one year after such disability shall cease; but in such case the right to redeem must be established in a suit for that purpose brought against the party holding the title under the sale. History:  (2154) RL s 948; 1976 c 181 s 2; 2005 c 56 s 1; 2013 c 59 art 3 s 4