reglab/statecodes huggingface dataset:
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 279 — Delinquent Real Estate Taxes › Section 279.08 — Newspaper, Designation.

279.08 NEWSPAPER, DESIGNATION.
At their annual meeting in January, and prior to the designation, the county board shall open, examine, and consider all offers for publication filed or presented as provided in section 279.07, and shall thereupon award the publication of the notice and list to the publisher or proprietor of the newspaper whose offer is found to be the lowest. The board may reject any offer, if in its judgment the public interest so requires, and thereupon designate a newspaper without regard to any rejected offer. In counties now or hereafter having a population of 450,000 or more, the board shall designate a daily newspaper of general circulation throughout such county. If no such daily newspaper submits a bid at the rate herein provided, the board may designate a weekly newspaper of general circulation throughout the county. In any county in which there is no legal newspaper, the board shall designate any such newspaper printed in the judicial district in which the county is situated, and circulating in the county. Every such designation shall be by resolution, which shall be substantially in the following form:
"Resolved, that .......... (here state the name of the newspaper) is hereby designated by the county board of the county of ............. as the newspaper in which the notice and list of the real estate remaining delinquent on the first Monday of January, ......., shall be published."
A copy of the resolution certified by the auditor shall be filed with the court administrator of the district court. If, for any reason, the board fails to designate a newspaper, or the proprietor of the newspaper fails to give the required bond, the auditor shall thereupon designate the same in writing and immediately file such writing in the auditor's office and a certified copy thereof with such court administrator.
History:
(2109) RL s 908; 1911 c 5 s 1; 1941 c 400 s 1; 1951 c 505 s 2; 1957 c 443 s 3; 1984 c 543 s 10; 1986 c 444; 1Sp1986 c 3 art 1 s 82; 1998 c 254 art 1 s 107
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 279 — Delinquent Real Estate Taxes › Section 279.09 — Publication Of Notice And List.

279.09 PUBLICATION OF NOTICE AND LIST.
The county shall cause the notice and list of delinquent real property to be published once in each of two weeks in the newspaper designated, the first publication of which shall be made on or before March 20 immediately following the filing of such list with the court administrator of the district court, and the second not less than two weeks later. The county shall deliver the list to the newspaper designated at least ten days before the date upon which the list is to be published for the first time. Not less than five days before the second publication, the county shall submit a revised list to the newspaper. A taxpayer who has paid delinquent taxes since the first publication must be removed by the county from the second publication.
History:
(2110) RL s 909; 1955 c 224 s 1; 1Sp1986 c 3 art 1 s 82; 2004 c 182 s 1
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 279 — Delinquent Real Estate Taxes › Section 279.091 — Mailing Of Notice And List; Failure To Mail.

279.091 MAILING OF NOTICE AND LIST; FAILURE TO MAIL.
On or before March 20 immediately following the filing of such list with the court administrator of district court, the county auditor shall cause the notice and the pertinent portion of the list of delinquent real property to be mailed to all real property taxpayers and in addition those parties who have filed their addresses pursuant to section 276.041. Failure to mail the notice and the pertinent portions of the list shall not be deemed to be a material defect to affect the validity of the judgment and sale.
History:
1983 c 342 art 15 s 6; 1Sp1986 c 3 art 1 s 82
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 279 — Delinquent Real Estate Taxes › Section 279.092 — Publication And Related Costs.

279.092 PUBLICATION AND RELATED COSTS.
The county shall assess a service fee of the amount determined by the county board as reasonably necessary to recover all costs incurred, against each parcel included in the delinquent tax list filed pursuant to section 279.05. The unpaid fees shall constitute a lien against the property in the manner provided in section 272.31 for unpaid taxes. When the fee is collected, the general revenue fund of the county shall be credited to defray costs incurred by the county auditor and the court administrator of district court to prepare and publish the delinquent tax list and to enter judgment if no answer is filed.
History:
1983 c 342 art 15 s 7; 1Sp1986 c 3 art 1 s 82; 2004 c 182 s 2
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 279 — Delinquent Real Estate Taxes › Section 279.10 — Publication Corrected.

279.10 PUBLICATION CORRECTED.
Immediately after preparing forms for printing such notice and list, and at least five days before the first day for the publication thereof, every publisher shall furnish proof of the proposed publication to the county auditor for correction. When the copy has been corrected, the auditor shall return it to the printer, who shall publish it as corrected. On the first day on which the notice and list are published, the publisher shall mail a copy of the newspaper containing the notice and list to the auditor. If during the publication of the notice and list, or within ten days after the last publication thereof, the auditor discovers that the publication contains an error, the auditor shall direct the publisher to publish the correct information for an additional period of two weeks. The auditor does not have to direct the publisher to republish the entire list. The publisher, if not neglectful, is entitled to compensation as allowed by law for publication of the corrected information, but shall receive no further compensation if the republication is necessary by reason of the neglect of the publisher.
History:
(2111) RL s 910; 1986 c 444; 2009 c 88 art 2 s 24
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 279 — Delinquent Real Estate Taxes › Section 279.12 — Certificate Before Payment.

279.12 CERTIFICATE BEFORE PAYMENT.
Before being entitled to the fees for publishing such notice and list, the publisher shall obtain from the county attorney and file with the county auditor a certificate that the publication was made according to law; and any auditor paying for such publication without such certificate being filed shall be liable to the county for the amount so paid. If there be no county attorney, or if upon application the county attorney refuses to give such certificate, the publisher may apply to the attorney general, on five days' notice to the county auditor and to the county attorney, if any, of such application; and, on filing with the auditor the certificate of the attorney general that such publication was made according to law, the auditor shall issue a warrant for the payment of such fees.
History:
(2113) RL s 912; 1986 c 444
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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