reglab/housing_qa huggingface dataset:
MN Stat § 279.13 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 279 — Delinquent Real Estate Taxes|Section 279.13 — Affidavit Of Publication.

279.13 AFFIDAVIT OF PUBLICATION. The owner, publisher, manager, or lead supervisor in the printing office of the newspaper in which such notice and list have been published shall forthwith make and file with the court administrator of the district court an affidavit of such publication, stating the days on which such publication was made. The publication may be made in such newspaper, or partly therein and partly in a supplement issued therewith. The affidavit shall be substantially in the following form:     ) ss.    County of .  )   ..............., being first duly sworn, deposes and says that ..he is the ....................... (here state whether affiant is owner, publisher, manager, or lead supervisor) of ............................. (here state name of newspaper), in which was printed the notice and list of real estate remaining delinquent in ..................... county on the first Monday of January, .......; that the notice and list were duly printed and published in the newspaper on each of the following days: On ........... (day of week), the ................... day of ........................, ......., and ........................ (day of week), the ....................... day of ...................., .......; and that each of the days on which the notice and list were so published was the usual and regular day of the issuance and publication of the newspaper. .................................. Subscribed and sworn to before me this ............................. day of ......................................, ....... History:  (2114) RL s 913; 1986 c 444; 1Sp1986 c 3 art 1 s 82; 1998 c 254 art 1 s 107; 1999 c 60 s 1
MN Stat § 279.131 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 279 — Delinquent Real Estate Taxes|Section 279.131 — Affidavit Of Mailing.

279.131 AFFIDAVIT OF MAILING. The county auditor shall forthwith file with the court administrator of the district court an affidavit of mailing of such notice and list. The affidavit shall be substantially in the following form:     ) ss.    County of .  )   ............................, being the county auditor of ............. County, being duly sworn, on oath, deposes and says that on the ..... day of .........., ......., ..he mailed the notice and the pertinent portion of the list of real estate remaining delinquent in ............. County on the first Monday of January, ......., to those parties named in the pertinent portion of the list by placing a true and correct copy of the pertinent portion of the list in an envelope addressed to them as shown in said list and depositing the same with postage prepaid, in the U.S. Mails at ............................, Minnesota. Subscribed and sworn to before me this ..... day of ...................., ....... History:  1983 c 342 art 15 s 8; 1Sp1986 c 3 art 1 s 82; 1998 c 254 art 1 s 107
MN Stat § 279.14 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 279 — Delinquent Real Estate Taxes|Section 279.14 — Conclusiveness Of Judgment, Jurisdictional Defects.

279.14 CONCLUSIVENESS OF JUDGMENT, JURISDICTIONAL DEFECTS. When the last publication shall have been made and the notice and list shall have been mailed by the county auditor, the notice shall be deemed to have been served and the court to have acquired full and complete jurisdiction to enforce against each parcel of land in such published list described in the taxes, accrued penalties, and costs upon it then delinquent, so as to bind every estate, right, title, interest, claim, or lien, in law or equity, in, to, or upon such parcel of land, of every person, company, or corporation. Such jurisdiction shall not be affected by any error in making the list filed with the court administrator, nor by any error, irregularity, or omission in the assessment or levy of the taxes, or in any other proceedings, prior to filing the list; nor by any mistake in copying the list for publication, or in publishing the list, or in mailing the list and notice or in the designation of the newspaper wherein such list is published; nor by reason of the taxes having been charged in any other name than that of the rightful owner; nor by any mistake in the amount of tax in such published list appearing against any piece or parcel of land therein described; provided, that any judgment rendered in such proceedings shall be void upon satisfactory proof made prior to the expiration of the statute of limitations provided in section 284.28 that such real estate was exempt from taxation or that such taxes were paid before judgment was rendered. History:  (2115) RL s 914; 1Sp1981 c 1 art 8 s 15; 1983 c 342 art 15 s 9; 1Sp1986 c 3 art 1 s 82
MN Stat § 279.15 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 279 — Delinquent Real Estate Taxes|Section 279.15 — Who May Answer; Form.

279.15 WHO MAY ANSWER; FORM. Any person having any estate, right, title, or interest in, or lien upon, any parcel of land embraced in such list as published, within 20 days after the last publication of the notice, may file with the court administrator of the district court an answer setting forth a defense or objection to the tax or penalty against such parcel of land. The answer need not be in any particular form, but shall clearly refer to the parcel of land intended, and set forth in concise language the facts constituting the defense or objection to such tax or penalty; and, if the list shall embrace the taxes for two or more years, the defense or objection may be to the taxes or penalty for one or more of such years. The answer may embrace the defense or objection to any number of parcels of land in or upon which the person has any estate, right, title, interest, or lien. History:  (2116) RL s 915; 1983 c 342 art 15 s 10; 1986 c 444; 1Sp1986 c 3 art 1 s 82
MN Stat § 279.16 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 279 — Delinquent Real Estate Taxes|Section 279.16 — Judgment When No Answer; Form; Entry.

279.16 JUDGMENT WHEN NO ANSWER; FORM; ENTRY. Upon the expiration of 20 days from the later of the filing of the affidavit of publication or the filing of the affidavit of mailing pursuant to section 279.131, the court administrator shall enter judgment against each and every such parcel as to which no answer has been filed, which judgment shall include all such parcels, and shall be substantially in the following form:      ) ss.   Dated this ............. day of ..............., .......   .   Court Administrator of the District Court,   County of .    The judgment shall be entered by the court administrator in a book to be kept by the court administrator, to be called the real estate tax judgment book, and signed by the court administrator. The same presumption in favor of the regularity and validity of the judgment shall be deemed to exist as in respect to judgments in civil actions in such court, except where taxes have been paid before the entry of judgment, or where the land is exempt from taxation, in which cases the judgment shall be prima facie evidence only of its regularity and validity. History:  (2117) RL s 916; 1983 c 342 art 15 s 11; 1986 c 444; 1Sp1986 c 3 art 1 s 82; 1998 c 254 art 1 s 107; 2014 c 308 art 9 s 41
MN Stat § 279.17 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 279 — Delinquent Real Estate Taxes|Section 279.17 — Proceedings On Answer.

279.17 PROCEEDINGS ON ANSWER. If answers be filed within the time hereinbefore prescribed, the issues raised thereby shall stand for trial at any general term of the district court in the county where such proceedings are pending in session when the time to file answers shall expire, or, if the court be not then in session, then at the next general or special term appointed to be held in such county; and, if no such term be appointed to be held within 30 days thereafter, then the same shall be brought to trial at any general term appointed to be held within the judicial district, upon ten days' notice. The county attorney of the county in which such taxes are levied shall take charge of and prosecute such proceedings, but the county board may employ any other attorney to assist the county attorney. At the term at which the proceedings come on for trial, they shall take precedence of all other business before the court. The court shall, without delay and summarily, hear and determine the objections or defenses made by the answers, and shall direct judgment accordingly, and in the trial thereof shall disregard all technicalities and matters of form not affecting the substantial merits. History:  (2118) RL s 917; 1986 c 444
MN Stat § 279.18 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 279 — Delinquent Real Estate Taxes|Section 279.18 — Judgment.

279.18 JUDGMENT. If, after hearing, the court sustain the taxes and penalties, in whole or in part, against any parcel of land, judgment shall be rendered against the same for the amount as to which such taxes and penalties shall be sustained, with costs and disbursements, and interest at one percent per month from and after the expiration of the 20 days named in the published notice, unless the court otherwise direct. The judgment may be substantially in the form prescribed in cases where no answer is filed, except that, in addition, it shall state that it was rendered after answer and trial; and after the description of each parcel shall be stated the name of the person answering as to the same. If the court sustain the defense or objection as to any parcel, the judgment shall discharge such parcel from the taxes in such list charged against it, or from such portion of such taxes as to which the defense or objection is sustained, and from all penalties. If such defense or objection is not sustained for the entire amount of taxes charged against any parcel, judgment shall be rendered against the same for the amount as to which the defense or objection is not sustained. The court may, in its discretion, award disbursements for or against either party. History:  (2119) RL s 918
MN Stat § 279.19 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 279 — Delinquent Real Estate Taxes|Section 279.19 — Application For Judgment.

279.19 APPLICATION FOR JUDGMENT. If all provisions of law in relation to assessment and levy of taxes have been complied with, of which the list so filed with the court administrator shall be prima facie evidence, judgment shall be rendered for such taxes and the penalties and costs. No omission of any of the things by law provided in relation to such assessment and levy, or of anything required by any officer to be done prior to the filing of the list with the court administrator, shall be a defense or objection to the taxes appearing upon any parcel of land, unless it be also made to appear to the court that such omission has resulted to the prejudice of the party objecting, and that the taxes thereon have been partially, unfairly, or unequally assessed, or that such parcel has been assessed and taxed at a valuation greater than its real and actual value, in which case, but no other, the court may reduce the amount of taxes thereon, and give judgment accordingly. It shall always be a defense, when made to appear by answer and proofs, that the taxes have been paid, or that the property was not subject to taxation. History:  (2120) RL s 919; 1Sp1986 c 3 art 1 s 82
MN Stat § 279.20 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 279 — Delinquent Real Estate Taxes|Section 279.20 — Papers Filed By Clerk.

279.20 PAPERS FILED BY CLERK. The court administrator shall attach together and file the list, notice, affidavit of publication, affidavit of mailing, one copy of the newspaper and supplement, if any, in which the notice and list were published, all answers, all orders made in the proceedings, and all affidavits and other papers filed in the course thereof. History:  (2121) RL s 920; 1983 c 342 art 15 s 12; 1Sp1986 c 3 art 1 s 82
MN Stat § 279.21 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 279 — Delinquent Real Estate Taxes|Section 279.21 — Appeal.

279.21 APPEAL. The orders and judgment of the district court are subject to review as in other civil cases. As soon as the appeal is decided, the clerk of the appellate courts shall enter the proper order and transmit a certified copy of it to the court administrator of the district court. The appeal shall not prevent the entry of judgment in the district court, or the sale of any parcel of land pursuant to the judgment, unless at the time of taking the appeal a bond is filed with the court administrator of the district court, with sureties, in an amount to be approved by the judge, conditioned for the payment of the amount for which the judgment shall be rendered, and the penalties and costs allowed by law, if the decision of the district court is affirmed. History:  (2122) RL s 921; 1983 c 247 s 120; 1Sp1986 c 3 art 1 s 82
MN Stat § 279.22 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 279 — Delinquent Real Estate Taxes|Section 279.22 — Opening And Vacating Of Tax Judgments.

279.22 OPENING AND VACATING OF TAX JUDGMENTS. The court wherein any tax judgment is entered may, at any time, upon satisfactory proof, vacate and set aside such judgment on the ground that the tax in question was paid before judgment was rendered, or that the land in question was not subject to taxation. Application to open such judgment may be summary, upon such notice to the purchaser and county auditor as the court may direct; and, if a defense is allowed to be interposed, the case shall proceed in all respects as in defended cases. History:  (2123) RL s 922; 1939 c 311
MN Stat § 279.23 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 279 — Delinquent Real Estate Taxes|Section 279.23 — Copy Of Judgment To County Auditor.

279.23 COPY OF JUDGMENT TO COUNTY AUDITOR. When any real estate tax judgment is entered, the court administrator shall deliver to the county auditor a certified copy of such judgment. History:  (2124) RL s 923; 1Sp1986 c 3 art 1 s 82; 2014 c 308 art 9 s 42
MN Stat § 279.25 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 279 — Delinquent Real Estate Taxes|Section 279.25 — Payment Before Judgment.

279.25 PAYMENT BEFORE JUDGMENT. Before sale any person may pay the amount adjudged against any parcel of land. If payment is made before entry of judgment, and the delinquent list has been filed with the court administrator, the county auditor shall immediately certify such payment to the court administrator, who shall note the same on such delinquent list; and all proceedings pending against such parcel shall thereupon be discontinued. If payment is made after judgment is entered and before sale, the auditor shall certify such payment to the clerk, who, upon production of such certificate and the payment of a fee of ten cents, shall enter satisfaction of the judgment against the same. The auditor shall make proper records of all payments made under this section. History:  (2126) RL s 925; 1986 c 444; 1Sp1986 c 3 art 1 s 82; 2014 c 308 art 9 s 43
MN Stat § 279.33 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 279 — Delinquent Real Estate Taxes|Section 279.33 — Cancellation Of Certificates Of Forfeiture For Lands Which Were Exempt.

279.33 CANCELLATION OF CERTIFICATES OF FORFEITURE FOR LANDS WHICH WERE EXEMPT. Where a certificate of forfeiture required by section 281.23, subdivision 9, describing lands which were exempt from taxation under the laws of the United States in the year upon which the supposed forfeiture is based, or which describes lands that were owned by the state of Minnesota, or some department or subdivision thereof, at the time the supposed forfeiture took place or lands which, because of defective service of the notice of forfeiture or other reason, the title thereto did not in fact forfeit to the state, has been erroneously recorded or filed, such forfeiture may be set aside and such certificate may be canceled as to any such lands in the manner provided in section 279.34. History:  (2164-12a) 1939 c 312 s 1; 1941 c 441 s 1; 1947 c 279 s 1; 2011 c 76 art 1 s 43
MN Stat § 279.34 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 279 — Delinquent Real Estate Taxes|Section 279.34 — Application By Owner.

279.34 APPLICATION BY OWNER. The owner at the time of forfeiture or someone authorized to act in the owner's behalf shall file an application for cancellation with the county auditor submitting therewith a statement of the facts of the case and satisfactory proof that the supposed forfeiture was erroneous upon one or more of the grounds stated in section 279.33. Such application may be made by the county auditor when the auditor has knowledge of the facts. Such application shall be considered by the county board and the county auditor as in the case of application under section 270C.86, and shall thereafter be submitted to the commissioner of revenue with the recommendation of the county board and the county auditor. The commissioner of revenue shall consider the application and on determining that the supposed forfeiture was erroneous upon such grounds shall order the county auditor to record and file in the manner in which the original certificate of forfeiture was recorded and filed a certificate of cancellation, specifically describing the land which did not in fact forfeit, which shall refer to the original certificate, the provisions of sections 279.33 and 279.34, and the proceedings taken pursuant thereto, and state that the original certificate is void, as to such lands, upon the grounds so determined. Upon compliance with such order by the county auditor, the supposed forfeiture and original certificate thereof, as to lands included therein but which the commissioner found by order did not in fact forfeit, shall be void. Unless exempt, the lands affected by such cancellation shall be deemed to have been subject to taxation as if the supposed forfeiture had not occurred, and all taxes and assessments which have been canceled or omitted be reinstated or levied and assessed as in the case of omitted taxes, as the case may require. History:  (2164-12b) 1939 c 312 s 2; 1941 c 441 s 2; 1947 c 279 s 2; 1973 c 582 s 3; 1986 c 444; 2005 c 151 art 2 s 17
MN Stat § 280.001 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 280 — Real Estate Tax Judgment Sales|Section 280.001 — Public Sales, Auditor's Certificates Abolished.

280.001 PUBLIC SALES, AUDITOR'S CERTIFICATES ABOLISHED. No parcel of land against which judgment has been entered and remains unsatisfied for the taxes of the preceding year or years may be sold at public vendue as provided in sections 280.01 and 280.02 by the county auditor but shall be treated in the same manner and regarded in all respects as land bid in for the state by the auditor in the manner provided in section 280.02. No notice of sale required by section 280.01 shall be published or posted and no auditor's certificate authorized by section 280.03 shall be issued. History:  1973 c 341 s 1; 2014 c 308 art 9 s 45
MN Stat § 280.01 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 280 — Real Estate Tax Judgment Sales|Section 280.01 — State Bid In At Sale.

280.01 STATE BID IN AT SALE. On the second Monday in May, in each year, the county auditor shall sell all parcels of land against which judgment has been entered and remains unsatisfied for the taxes of the preceding year or years. The auditor shall bid in for the state for all such parcels of land the amount of all delinquent taxes, penalties, costs, and interest to date. No notice of sale shall be required to be published, posted, or served prior to sale. History:  (2127) RL s 927; 1983 c 342 art 15 s 13
MN Stat § 280.02 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 280 — Real Estate Tax Judgment Sales|Section 280.02 — Public Vendue.

280.02 PUBLIC VENDUE. The county auditor shall sell, at public vendue, each parcel of land separately in the order described in the judgment and by the description therein; but, if the sum bid for any parcel shall not be paid on the day of the sale thereof, the county auditor shall again offer the same for sale. In offering the lands for sale, the auditor shall state the amount for which each parcel is to be sold, and shall then sell the same to the person who shall offer to pay the amount for which the same is to be sold, at the lowest annual rate of interest on such amount. No bid shall be accepted when the proposed rate of interest exceeds 12 percent per annum. All bids for any fractional part of one percent shall be a decimal part thereof, and not less than one-tenth of one percent. If no bidder shall bid an amount equal to that for which the parcel is to be sold, at a rate of interest not exceeding 12 percent per annum, then the auditor shall bid in the same for the state at such amount. The county treasurer shall attend the sale and receive all moneys paid thereon. History:  (2128) RL s 928; 1986 c 444