reglab/statecodes huggingface dataset:
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 282 — Tax-forfeited Land Sales › Section 282.251 — Taxes And Assessments Reinstated Upon Repurchase.

282.251 TAXES AND ASSESSMENTS REINSTATED UPON REPURCHASE.
Upon the repurchase of land pursuant to section 282.241 any special assessments heretofore canceled because of forfeiture of said land for nonpayment of taxes shall be reinstated by the county auditor and any such special assessments so reinstated which are payable in the future shall be paid at the time and in the manner said special assessments would have been payable except for forfeiture, except that special assessments payable in the year in which repurchase is made, shall be paid in full at the time of repurchase. The sum of such special assessments that would, except for forfeiture, have been levied and assessed against such land between the date of forfeiture and the date of repurchase and which would have been payable prior to the year in which repurchase is made shall be computed by the county auditor and included in the purchase price hereunder. When an application to repurchase a parcel of land is made hereunder the county auditor shall compute and determine as in the case of omitted taxes, upon the basis of the net tax capacity of such parcel in effect at the time of forfeiture, the amount of taxes that would have been assessed and levied against such parcel between the date of forfeiture and the date of repurchase, and the amount so determined with penalties and costs, with interest at the rate fixed by law for the respective years shall be included in the purchase price hereunder. When the term "delinquent taxes" is used in section 282.241, it means the sum of taxes and assessments together with penalties and costs, with interest at the rate fixed by law for the respective years computed to the date of repurchase from the time such taxes and assessments became delinquent, and also the sum of taxes and assessments with penalties and costs, with interest at the rate fixed by law for the respective years to the date of repurchase from the time such taxes and assessments would have been delinquent that would have been levied and assessed against a parcel between the date of forfeiture and the date of repurchase, computed by the county auditor in the manner provided by this section. The county auditor shall levy taxes on the parcel as in the case of omitted taxes for all the years in which on account of the forfeiture no tax was levied.
History:
1945 c 296 s 2; 1955 c 612 s 2; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 282 — Tax-forfeited Land Sales › Section 282.261 — Terms Of Repurchase.

282.261 TERMS OF REPURCHASE.
Subdivision 1.
Payments; taxes.
A person repurchasing under section 282.241 shall pay at the time of repurchase not less than one-tenth of the repurchase price and shall pay the balance in ten equal annual installments, with the privilege of paying the unpaid balance in full at any time, with interest as provided in subdivision 2, the first installment of principal and interest to become due and payable on December 31 of the year following the year in which the repurchase was made, the remaining installments to become due and payable on December 31 of each year thereafter until fully paid. The person shall pay the current taxes each year thereafter before they become delinquent up to the time the repurchase price has been paid in full.
Subd. 2.
Interest rate.
(a) Except as provided under paragraph (b), the unpaid balance on any repurchase contract approved by the county board is subject to interest at the rate determined in section 279.03, subdivision 1a. The interest rate is subject to change each year on the unpaid balance in the manner provided for rate changes in section 279.03, subdivision 1a.
(b) A county board, by resolution, or a county auditor, if delegated the responsibility to administer tax-forfeited land assigned to the county board as provided under section 282.135, may establish an interest rate lower than the interest rate determined under paragraph (a).
Subd. 3.
Alternative treatment of nonhomestead property.
A county board of commissioners may by resolution provide that the installment arrangement in subdivision 1 is not applicable to nonhomestead property and that this subdivision applies instead. If the resolution is approved, the minimum downpayment shall be 20 percent of the repurchase price and the balance shall be payable in four equal annual installments. A resolution shall remain in force for at least one year after approval and shall be applied uniformly to all nonhomestead property in the county. "Nonhomestead property" means all property except that which is classified for property tax purposes as homestead property at the time that the repurchase application is approved.
Subd. 4.
Service fee.
The county auditor may collect a service fee to cover administrative costs as set by the county board for each repurchase application. The fee must be paid at the time of application and must be credited to the county general revenue fund.
Subd. 5.
County may impose conditions of repurchase.
The county auditor, after receiving county board approval, may impose conditions on repurchase of tax-forfeited lands limiting the use of the parcel subject to the repurchase, including, but not limited to, environmental remediation action plan restrictions or covenants, or easements for lines or equipment for telephone, electric power, or telecommunications.
History:
1945 c 296 s 3; 1980 c 437 s 17; 1982 c 523 art 39 s 9; 1Sp1985 c 14 art 20 s 16; 1986 c 444; 1990 c 480 art 8 s 16; 1999 c 243 art 13 s 16,17; 2014 c 308 art 9 s 54-56; 2023 c 64 art 15 s 9
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 282 — Tax-forfeited Land Sales › Section 282.271 — Notice Of Payments Due.

282.271 NOTICE OF PAYMENTS DUE.
The county auditor shall give notice by mail not later than November 30 of each year to the person or persons making such repurchase at the address given therein of the payment due under the repurchase on the following December 31. Failure to send or receive the notice shall not operate to postpone any payment or excuse any default under the repurchase.
History:
1945 c 296 s 4
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 282 — Tax-forfeited Land Sales › Section 282.281 — Repurchase Subject To Existing Leases.

282.281 REPURCHASE SUBJECT TO EXISTING LEASES.
Until repurchased all parcels of land subject to the provisions of sections 282.241 to 282.324 shall be subject to lease under the provisions of sections 282.01 to 282.271, and any repurchase of such land under sections 282.241 to 282.324, shall be subject to the provisions of any such existing lease.
History:
1945 c 296 s 5; 1Sp1981 c 4 art 1 s 132
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 282 — Tax-forfeited Land Sales › Section 282.291 — Payments, Where Made.

282.291 PAYMENTS, WHERE MADE.
All payments under sections 282.241 to 282.324 shall be made to the treasurer of the county in which the parcel of land upon which such payments are made is located. Such payments shall be deposited by the county treasurer in the forfeited tax sale fund and be distributed in the manner in which other moneys in said fund are distributed.
History:
1945 c 296 s 6
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 282 — Tax-forfeited Land Sales › Section 282.301 — Receipts For Payments; Certification By County Auditor.

282.301 RECEIPTS FOR PAYMENTS; CERTIFICATION BY COUNTY AUDITOR.
When any sale has been made under sections 282.012 and 282.241 to 282.324, the purchaser shall receive from the county auditor at the time of repurchase a receipt, in such form as may be prescribed by the attorney general. When the purchase price of a parcel of land shall be paid in full, the following facts shall be certified by the county auditor to the commissioner of revenue of the state of Minnesota: the description of land and the date when the final installment of the purchase price was paid.
History:
1945 c 296 s 7; 1973 c 582 s 3; 1983 c 342 art 15 s 36; 1985 c 300 s 15; 1986 c 444; 1994 c 416 art 1 s 39; 2005 c 151 art 5 s 36; 2021 c 7 s 1
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 282 — Tax-forfeited Land Sales › Section 282.302 — Conveyance Of Deed Upon Certification.

282.302 CONVEYANCE OF DEED UPON CERTIFICATION.
Subdivision 1.
Conveyance to record owner.
Except as provided in subdivision 2, upon receipt of the certification by the county auditor required under section 282.301, the commissioner of revenue must issue a quitclaim deed in the name of the state, as grantor, to the record owner of the property at the time of the expiration of the redemption period established under section 281.23.
Subd. 2.
Sales to personal representatives, heirs, or devisees.
Notwithstanding subdivision 1, the state deed must name the record owner's estate as grantee if a sale conducted under section 282.01 is made to a personal representative, heir, or devisee of the record owner, and the record owner is either deceased at the time of the expiration of redemption period established under section 281.23 or is deceased at the time the certification of payment under section 282.301 is made. If the record owner's estate has not been opened in a probate court of this state at the time of execution of the state deed, the state deed to the record owner's estate is deemed an effective conveyance to the estate upon opening of the estate.
History:
2021 c 7 s 2
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 282 — Tax-forfeited Land Sales › Section 282.303 — Assignment Of Installment Contract.

282.303 ASSIGNMENT OF INSTALLMENT CONTRACT.
If the record owner at the time of the expiration of redemption assigns an installment contract used to repurchase, and the assignment was registered or recorded, the state deed must name the assignee as the grantee.
History:
2021 c 7 s 3
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 282 — Tax-forfeited Land Sales › Section 282.304 — Recordation Of Deed; Default.

282.304 RECORDATION OF DEED; DEFAULT.
(a) The quitclaim deed issued under section 282.302 must be electronically recorded or sent to the county auditor who must have it recorded before it is forwarded to the grantee. Recording of the deed by the county auditor is deemed delivery to the grantee.
(b) Failure to make any payment required by this chapter will constitute default and upon such default, the sale will be subject to the cancellation provisions of section 282.40.
History:
2021 c 7 s 4
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 282 — Tax-forfeited Land Sales › Section 282.311 — Exceptions.

282.311 EXCEPTIONS.
Sections 282.241 to 282.324 shall not apply to any lands which have been classified by the county board as conservation land or to lands within the game preserve established by section 84A.01, or conservation areas established by section 84A.20, or by section 84A.31, which included in the sum for which said lands were forfeited any ditch assessments, or to any lands sold to a governmental subdivision or released from trust upon application of a state agency, or devoted to and accepted for conservation or other purposes in behalf of the state, free from trust under section 282.01.
History:
1945 c 296 s 8
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 282 — Tax-forfeited Land Sales › Section 282.321 — Limitations On Land Use.

282.321 LIMITATIONS ON LAND USE.
When any forfeited lands are repurchased, as provided for in sections 282.241 to 282.324, no structure, minerals, sand, gravel, topsoil, subsoil, or peat shall be removed, nor shall any timber or timber products be cut and removed until the purchase price has been paid in full. Nothing in this section shall be construed as prohibiting the removal of such sand, gravel, topsoil, subsoil, or peat as may be incidental to the erection of structures on such repurchased lands or to the grading of such lands whenever such removal or grading shall result in enhancing the value thereof.
History:
1945 c 296 s 9
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 282 — Tax-forfeited Land Sales › Section 282.322 — Forfeited Lands List.

282.322 FORFEITED LANDS LIST.
The county board of any county may file a list of forfeited lands with the county auditor, if the board is of the opinion that such lands may be acquired by the state or any municipal subdivision of the state for public purposes. Upon the filing of the list of forfeited lands, the county auditor shall withhold said lands from repurchase. If no proceeding is started to acquire such lands by the state or some municipal subdivision of the state within one year after the filing of the list of forfeited lands, the county board shall withdraw the list and thereafter, if the property was classified as nonhomestead at the time of forfeiture, the owner shall have not more than six months in which to repurchase.
History:
1945 c 296 s 10; 2014 c 308 art 9 s 57; 1Sp2017 c 1 art 2 s 37
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 282 — Tax-forfeited Land Sales › Section 282.323 — Capitol Areas.

282.323 CAPITOL AREAS.
Subdivision 1.
[Repealed, 1969 c 1150 s 7; 1974 c 435 art 6 s 1]
Subd. 2.
Exception.
Sections 282.241 to 282.324 shall not apply to any parcel of land forfeited to the state for taxes which is within the boundaries of a Capitol Area.
Subd. 3.
[Repealed, 1974 c 435 art 6 s 1]
History:
1945 c 296 s 11
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 282 — Tax-forfeited Land Sales › Section 282.324 — When Right Of Repurchase Vests.

282.324 WHEN RIGHT OF REPURCHASE VESTS.
No right of repurchase created or arising hereunder shall be deemed vested until consummation of the repurchase as provided in sections 282.241 to 282.324.
History:
1945 c 296 s 12
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 282 — Tax-forfeited Land Sales › Section 282.33 — Lost Or Destroyed Deeds.

282.33 LOST OR DESTROYED DEEDS.
Subdivision 1.
Application for new deed; fee.
Whenever an unrecorded deed from the state of Minnesota conveying tax-forfeited lands shall have been lost or destroyed, an application, in form approved by the attorney general, for a new deed may be made by the grantee or the grantee's successor in interest to the commissioner of revenue. If it appears to the commissioner of revenue that the facts stated in the petition are true, the commissioner shall issue a new deed to the original grantee, in form approved by the attorney general, with like effect as the original deed. The commissioner shall send the new deed to the county recorder, who after recording the deed will forward it to the county auditor. The application shall be accompanied by a fee of $25, payable to the commissioner of revenue, which shall be deposited with the commissioner of management and budget and credited to the general fund.
Subd. 2.
Ratification of old deeds lost or destroyed.
All declarations or certificates heretofore issued by the commissioner of revenue relating to the issuance of state deeds to tax-forfeited lands which have been lost or destroyed are hereby ratified. Every such declaration or certificate and the record thereof shall be prima facie evidence of the facts therein stated.
History:
1943 c 195; 1945 c 131 s 1; 1969 c 399 s 1; 1973 c 582 s 3; 1974 c 160 s 1; 1983 c 222 s 20; 1985 c 300 s 16; 1986 c 444; 1987 c 268 art 7 s 52; 1991 c 291 art 12 s 20; 2003 c 112 art 2 s 50; 2009 c 101 art 2 s 109
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 282 — Tax-forfeited Land Sales › Section 282.341 — Reinstatement Of Tax-forfeited Certificate.

282.341 REINSTATEMENT OF TAX-FORFEITED CERTIFICATE.
Subdivision 1.
Conditions.
Whenever a county auditor's certificate of the sale of tax-forfeited lands upon installments has been canceled for the failure to pay any of the deferred installments and interest or the current taxes, the purchaser having paid 50 percent or more of the purchase price, if such lands have not been sold or zoned so as to restrict the sale thereof, the said purchaser may reinstate such certificate by depositing with the county auditor all delinquent installments and interest due upon such certificate at the time of the cancellation thereof, those installments and interest that would have accrued in the absence of such cancellation, together with an amount equal to all unpaid taxes, penalties, interest, and costs up to the date of the cancellation thereof, and have an amount equal to the taxes and assessments that would have been levied and payable but for the cancellation of such certificates; such taxes shall be computed by the county auditor as in the case of omitted taxes that would have been assessed between the date of the cancellation of such certificate and the reinstatement thereof.
Subd. 2.
Recordation, payment, levy.
Thereupon the county auditor shall record the reinstatement and shall pay over to the county treasurer the amount deposited by the petitioner. If such reinstatement is made after January 2 the county auditor shall levy taxes for the year in which reinstatement is made on said land as in the case of omitted taxes.
History:
1945 c 98 s 1,2; 1979 c 50 s 37; 1986 c 444
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 282 — Tax-forfeited Land Sales › Section 282.36 — Fees Payable By Repurchaser.

282.36 FEES PAYABLE BY REPURCHASER.
Any person repurchasing land after forfeiture to the state for nonpayment of taxes under the provisions of a repurchase law shall at the time the certificate of repurchase is issued and recorded by the county auditor or before receiving quitclaim deed pursuant thereto, pay to the county treasurer a fee in an amount equal to the fee provided in section 282.014. Fees so collected during any calendar year shall be credited to a special fund and, upon a warrant issued by the county auditor on or before March 1 of the year following, shall be remitted to the commissioner of revenue and credited to the general fund. The commissioner of revenue shall, on or before February 1 in each year, certify to the commissioner of management and budget the number of deeds issued during the preceding calendar year to which these fees apply, showing by counties the number of deeds so issued and the total fees due therefor. This section shall not apply to repurchases made under any law enacted prior to January 1, 1945.
History:
1945 c 487 s 1; 1969 c 399 s 1; 1974 c 160 s 2; 1985 c 300 s 17; 1992 c 511 art 4 s 21; 2009 c 101 art 2 s 109
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 282 — Tax-forfeited Land Sales › Section 282.37 — Lands Bordering Lakes And Streams, Easement To State.

282.37 LANDS BORDERING LAKES AND STREAMS, EASEMENT TO STATE.
The commissioner of revenue upon recommendation of the boards of county commissioners is hereby authorized to grant or convey permanent easements on tax-forfeited lands bordering lakes and streams, such easement to be held in the name of the state department of natural resources.
History:
1961 c 691 s 1; 1969 c 1129 art 10 s 2; 1973 c 582 s 3
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 282 — Tax-forfeited Land Sales › Section 282.38 — Forest Development Funds.

282.38 FOREST DEVELOPMENT FUNDS.
Subdivision 1.
Development.
In any county where the county board by proper resolution sets aside funds for forest development pursuant to section 282.08, clause (5), item (i), or section 459.06, subdivision 2, the commissioner of Iron Range resources and rehabilitation, after consultation with the Iron Range Resources and Rehabilitation Board, may upon request of the county board assist said county in carrying out any project for the long range development of its forest resources through matching of funds or otherwise.
Subd. 2.
Tax levy.
In any county where the county board shall determine that insufficient moneys will be available from tax-forfeited funds to carry out the intentions of this section as set forth in the statutes enumerated in subdivision 1, the county board may levy a tax upon the real and personal property of the county for that purpose, and the proceeds of said levy may be used in the same manner as funds set aside pursuant to section 282.08, clause (3)(a), and section 459.06, subdivision 2.
Subd. 3.
Not to affect commissioner of Iron Range resources and rehabilitation.
Nothing herein shall be construed to limit or abrogate the authority of the commissioner of Iron Range resources and rehabilitation to give temporary assistance to any county in the development of its land use program.
History:
1951 c 365 s 1-3; 1969 c 1129 art 10 s 2; 1973 c 583 s 19; 1983 c 216 art 1 s 46,47; 1Sp2005 c 1 art 2 s 143; 2017 c 94 art 7 s 19,20
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 282 — Tax-forfeited Land Sales › Section 282.40 — Cancellation Of Installment Sale Contracts By State.

282.40 CANCELLATION OF INSTALLMENT SALE CONTRACTS BY STATE.
The cancellation of any sale by the state of Minnesota under an installment contract of any parcel of land shall be completed pursuant to section 559.21, and all costs, attorney's fees, and other amounts payable by the purchaser thereunder shall be payable to the county.
History:
1983 c 342 art 15 s 37
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 283 — Refund To Purchasers › Section 283.01 — Refund Of Money Paid At Tax Sale Or On Assignment; When Allowed.

283.01 REFUND OF MONEY PAID AT TAX SALE OR ON ASSIGNMENT; WHEN ALLOWED.
Refundment of money paid by the purchaser of a parcel of land at a tax sale, or upon assignment of any such parcel bid in for the state at such sale, shall be allowed only when it shall be made to appear:
(1) That such parcel was exempt from taxation;
(2) That the taxes for which the parcel was sold had been paid before sale;
(3) That the assessment of the property or the levy of the tax is void.
History:
(2177) RL s 963
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 283 — Refund To Purchasers › Section 283.02 — In Case Of Exemption.

283.02 IN CASE OF EXEMPTION.
When any such parcel of land shall have been sold to a purchaser or bid in for the state, and at the time the taxes were levied the land was exempt from taxation, the money paid on such sale, or on an assignment by the state, with interest thereon at the rate of seven percent per annum, shall be refunded to such purchaser or assignee, or the purchaser's or assignee's assigns or legal representatives. Such refundment shall be made only upon the certificate of the county auditor that the parcel was exempt from taxation at the date of the levy of the taxes, with the approval of the commissioner of revenue endorsed thereon. Before such certificate is made the applicant shall present to the county auditor proofs of such exemption.
History:
(2178) RL s 964; 1909 c 160 s 1; 1973 c 582 s 3; 1986 c 444
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 283 — Refund To Purchasers › Section 283.03 — On Judgment; County To Be Party.

283.03 ON JUDGMENT; COUNTY TO BE PARTY.
When any tax sale is declared void by judgment of court, the judgment shall state for what reason the sale is annulled; and, when any sale has been or shall be so set aside for any of the grounds stated in section 283.01, the money paid by such purchaser, or by the assignee of the state, with interest at the rate of seven percent per annum from the date of such payment, shall be returned to the purchaser or assignee, or the party holding the right of the purchaser or assignee, out of the county treasury. In all judicial proceedings for refundment, the county wherein such tax proceedings were had upon which the refundment is asked shall be made a party defendant.
History:
(2179) RL s 965; 1986 c 444
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 283 — Refund To Purchasers › Section 283.04 — Limitation On Right.

283.04 LIMITATION ON RIGHT.
No refundment shall be allowed unless the right thereto has been determined, or the application therefor has been made, and the certificate and approval obtained, within eight years from the date of the tax sale on account of which such refundment is claimed; and no interest shall be allowed on any refundment beyond a period of six months after the right thereto has been determined.
History:
(2180) RL s 966
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 283 — Refund To Purchasers › Section 283.05 — Void Taxes Paid By Mortgagee; Refund.

283.05 VOID TAXES PAID BY MORTGAGEE; REFUND.
When money is paid for taxes on land by a person who holds a mortgage thereon, or who in good faith is acting as if the owner thereof under a mortgage foreclosure afterward declared void, and in an action for the foreclosure or reforeclosure of such mortgage it is adjudged that the assessment of the property or the levy of the taxes was void, the money so paid, with interest from the date of such payment at the rate of seven percent per annum, shall be refunded to such person, or the executors, administrators, or assigns of the person. Such refundment shall be made on the presentation to the county auditor of a certified copy of the final judgment declaring the assessment or levy void, and such land shall thereafter become subject to reassessment for such taxes.
History:
(2181) RL s 967; 1986 c 444
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 283 — Refund To Purchasers › Section 283.06 — Taxes Paid Twice.

283.06 TAXES PAID TWICE.
When it is made to appear to the county auditor that the taxes upon any parcel of land have been twice paid to the county treasurer, and in all cases when any tax purchaser or other person is entitled under this chapter to refundment, the auditor may draw a warrant upon the county treasurer in favor of the person entitled to any such moneys for the amount to which the person is so entitled. All money so paid shall be charged to the proper funds.
History:
(2182) RL s 968; 1986 c 444
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 283 — Refund To Purchasers › Section 283.09 — Land Erroneously Returned As Improved; Appropriation.

283.09 LAND ERRONEOUSLY RETURNED AS IMPROVED; APPROPRIATION.
In any case where real estate has been erroneously returned as improved property, but which was not in fact then or since improved, and the amount of the net tax capacity was based wholly or largely upon the value of the supposed improvements and without which improvements the land itself would be of little or no value and would therefore justify an assessment of only a small fractional part of the taxes actually levied and extended, and where such taxes have become delinquent and the land sold and bid in at a regular tax sale by an actual purchaser or bid in by the state for the want of such purchaser and the right of the state thereafter assigned to one in good faith and without actual notice or knowledge of such erroneous assessment, the commissioner of revenue shall have power, upon approved application, as in other cases, to grant a refundment of the amount paid by such purchaser or assignee.
There is hereby appropriated to the persons entitled to such refund, from the fund or account in the state treasury to which the money was credited, an amount sufficient to make the refund and payment.
History:
(2184-1) 1937 c 443 s 1; 1959 c 157 s 9; 1973 c 582 s 3; 1986 c 444; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 283 — Refund To Purchasers › Section 283.10 — Application Must Be Made Within Two Years.

283.10 APPLICATION MUST BE MADE WITHIN TWO YEARS.
No refund shall be granted unless an application for refund is approved and presented to the commissioner of revenue within two years from the date of the state assignment certificate.
History:
(2184-2) 1937 c 443 s 2; 1973 c 582 s 3; 1999 c 243 art 13 s 18
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 283 — Refund To Purchasers › Section 283.11 — Canceled Tax Reinstated.

283.11 CANCELED TAX REINSTATED.
When a refund is granted under the provisions of sections 283.09 to 283.11 the county auditor shall reinstate such portion of the tax on the land as the value of the land without any improvements bears to the full value of the erroneous assessment. The reinstated tax shall be placed upon the current tax lists in the office of the county treasurer and, if not paid prior to the first Monday in January of the following year, shall be subject to judgment with the delinquent taxes for the current or other years.
History:
(2184-3) 1937 c 443 s 3
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 284 — Actions Involving Tax Titles › Section 284.07 — County Auditor's Certificate To Be Prima Facie Evidence.

284.07 COUNTY AUDITOR'S CERTIFICATE TO BE PRIMA FACIE EVIDENCE.
The county auditor's certificate of forfeiture recorded by the county auditor as provided by section 281.23, subdivision 9, and acts supplemental thereto, or by any other law hereafter enacted providing for the recording of such a certificate or a certified copy of such certificate or of the record thereof, shall, for all purposes, be prima facie evidence that all requirements of the law respecting the taxation and forfeiture of the lands therein described were complied with, and that at the date of the certificate absolute title to such lands had vested in the state by reason of forfeiture for delinquent taxes, as set forth in the certificate.
History:
(2190-1) 1939 c 341 s 1; 1998 c 254 art 1 s 80; 2005 c 4 s 37; 2006 c 259 art 5 s 7
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 284 — Actions Involving Tax Titles › Section 284.08 — Actions To Try Title; Venue; Lis Pendens; Service.

284.08 ACTIONS TO TRY TITLE; VENUE; LIS PENDENS; SERVICE.
Any person claiming adversely to the state, or its successor in interest, any right, title, or interest in or lien upon any land claimed to have been forfeited to the state for taxes may maintain an action against the state, or its successor in interest, for the purpose of determining the title to such land and the adverse claims and the rights of the parties, respectively, therein. Such action shall be brought in the district court of the county in which the land lies. The complaint shall be filed in the office of the court administrator before the commencement of the action. A notice of the pendency of the action, describing the land, shall be recorded in the office of the county recorder of the county, or, in the case of registered land, in the office of the registrar of titles, and the action shall not be deemed to be commenced unless, in addition to other requirements, such notice is so filed. In the case of such lands held by the state in trust for its taxing districts and agencies, the summons, together with a copy of the complaint, shall be served upon the county auditor, also upon the county attorney, who shall defend the action. In the case of such lands otherwise held by the state the summons, together with a copy of the complaint, shall be served upon the attorney general, who shall defend the action.
History:
(2190-2) 1939 c 341 s 2; 1976 c 181 s 2; 1Sp1986 c 3 art 1 s 82; 2005 c 4 s 38
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 284 — Actions Involving Tax Titles › Section 284.10 — Claimant To Deposit Taxes In Court.

284.10 CLAIMANT TO DEPOSIT TAXES IN COURT.
In any action respecting lands claimed to have been forfeited to the state for taxes, no cause of action or defense asserted by any party adversely to the state, or its successor in interest, based in whole or in part upon any ground other than the claim that the land was tax exempt or that the taxes have been paid, shall be entertained unless the party asserting the same shall, at the time of filing the party's complaint or answer, as the case may be, deposit with the court administrator in which the action is pending, for the use of the state and its successor in interest, if any, as their interests may appear, a sum equal to the amount of the taxes and special assessments, with interest, penalties, and costs thereon, accrued against the land at the time of forfeiture, together with interest at the rate of four percent per annum on such sum from the date of forfeiture to the date of filing the complaint or answer. If the forfeiture of the land to the state be invalidated by the court's decision, the court shall order the sum to be applied on the lien to be determined in such cases as hereinafter provided. If the forfeiture be not invalidated by the decision, the court shall order the sum returned to the depositor.
History:
(2190-4) 1939 c 341 s 4; 1986 c 444; 1Sp1986 c 3 art 1 s 82
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 284 — Actions Involving Tax Titles › Section 284.11 — State May Bring Action To Quiet Title.

284.11 STATE MAY BRING ACTION TO QUIET TITLE.
The title of the state, or its successor in interest, to any lands claimed to have been absolutely forfeited to the state for delinquent taxes may be quieted and all adverse claims thereto and the rights of all parties therein, respectively, may be determined, and, in the case of registered lands, the issuance of new certificates of title thereto may be obtained, by action brought by the state, or its successor in interest, as herein provided; provided, that before any such action shall be commenced the county auditor's certificate of forfeiture shall be filed as provided by section 281.23, subdivision 8, and acts supplementary thereto, or by any other law hereafter enacted providing for the recording of such a certificate.
History:
(2190-5) 1939 c 341 s 5; 2005 c 4 s 39
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 284 — Actions Involving Tax Titles › Section 284.12 — County Attorney Or Attorney General To Bring Action.

284.12 COUNTY ATTORNEY OR ATTORNEY GENERAL TO BRING ACTION.
Actions respecting lands held by the state in trust for its taxing districts and other agencies shall be brought by the county attorney at the direction of the county board of the county in which the lands lie. Expenses of such actions shall be paid from the forfeited tax sale fund and charged against the shares of the taxing districts or agencies in which the lands lie, or from the general fund, as the county board may direct. Actions respecting lands held otherwise by the state shall be brought by the attorney general, and the expenses thereof shall be paid from such funds as may be appropriated and available therefor.
History:
(2190-6) 1939 c 341 s 6; 1969 c 399 s 1
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 284 — Actions Involving Tax Titles › Section 284.13 — Venue; Lands Included.

284.13 VENUE; LANDS INCLUDED.
Every such action shall be brought in the district court of the county in which the lands lie. The state may include in one action all of the land in any county claimed to have been absolutely forfeited to the state for taxes, or any part or parts thereof. Any person who has succeeded to the interest of the state under such claim of forfeiture may include in one action all of the land in any county wherein the person has acquired such interest, or any part or parts thereof.
History:
(2190-7) 1939 c 341 s 7; 1986 c 444
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 284 — Actions Involving Tax Titles › Section 284.14 — Contents Of Complaint.

284.14 CONTENTS OF COMPLAINT.
The complaint shall set forth a description of the lands, shall allege that the state, or its successor in interest, as the case may be, is the absolute owner thereof, in fee simple, as a result of absolute forfeiture thereof to the state for delinquent taxes, and shall pray that the plaintiff's title and all adverse claims to such lands and the rights of all parties therein, respectively, be determined, and, in the case of registered lands, the complaint shall state that the same are registered and shall pray that a new certificate or certificates of title be issued to the person or persons entitled thereto. The complaint may contain any other allegations or provisions pertinent to the issues. In describing the lands, two or more adjacent parcels may be consolidated in a single description, if deemed expedient.
History:
(2190-8) 1939 c 341 s 8
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 284 — Actions Involving Tax Titles › Section 284.15 — Defendants; Unknown Claimants.

284.15 DEFENDANTS; UNKNOWN CLAIMANTS.
The owners of such lands at the time of forfeiture, all persons in actual possession of such lands, claiming adversely to the plaintiff, and all other persons claiming any interest in or lien thereon adverse to the plaintiff, so far as shown of record or known to the attorney for the plaintiff, shall be made defendants in the action; provided, that failure to join any person as a defendant shall not impair the effect of the action as to those joined. It shall not be necessary to specify in which parcels of land the defendants, respectively, are interested. The plaintiff may also add to the names of the defendants in the summons, complaint, and other papers in the action the following: "also all other persons or parties unknown claiming any right, title, estate, lien, or interest in the real estate described in the complaint herein," and all such persons and parties shall thereupon be deemed to be joined as defendants, and, upon being served as herein provided, shall be bound and concluded by the judgment.
History:
(2190-9) 1939 c 341 s 9
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 284 — Actions Involving Tax Titles › Section 284.16 — Complaint; Summons.

284.16 COMPLAINT; SUMMONS.
The complaint shall be filed in the office of the court administrator of the district court. The summons shall be issued by the attorney for the plaintiff, and shall be in substantially the same form as in other civil actions relating to determination of titles, except that it shall require each defendant to file an answer with the court administrator within the time allowed for answering, instead of serving the same upon the attorney for the plaintiff, and shall contain, in addition to other provisions required by law, the following:
"And you are hereby notified that the object of said action, among other things, is to determine the title and adverse claims to the lands hereinafter described, claimed to have been absolutely forfeited to the state for delinquent taxes, and to obtain the issuance to the persons entitled thereto of new certificates of title to any of such lands which have been registered, and that such action affects the following described lands situated in the county of ................................, State of Minnesota:
(Insert description of lands)."
History:
(2190-10) 1939 c 341 s 10; 1986 c 444; 1Sp1986 c 3 art 1 s 82
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 284 — Actions Involving Tax Titles › Section 284.17 — Service Of Summons; Mailing; Publication; Lis Pendens; Return.

284.17 SERVICE OF SUMMONS; MAILING; PUBLICATION; LIS PENDENS; RETURN.
The summons shall be served in the manner provided by law for the service of summons in other civil actions in the district court, except as otherwise herein provided. The summons shall be served upon all persons who are not residents of the state and upon those designated as "all other persons or parties unknown claiming any right, title, estate, lien, or interest in the lands described in the complaint herein" by publication for three consecutive weeks in a qualified legal newspaper published in the county in which the action is pending; provided, that personal service without the state may be made on any nonresident defendant in the manner provided by law. No affidavit of nonresidence, notice of lis pendens, or sheriff's return need be filed before the commencement of the publication or before the making of personal service without the state. At least 20 days before the trial of action, the attorney for the plaintiff shall mail a copy of the summons to each nonresident defendant whose post office address has been ascertained by diligent search and inquiry, of which the affidavit of the attorney, filed with the court administrator, shall be conclusive evidence. The return of the sheriff stating inability to find any defendant within the county and that such defendant cannot be found therein after diligent search, together with the affidavit of plaintiff's attorney stating the belief that such defendant is not a resident of the state, filed with the court administrator at any time before the trial, shall be prima facie evidence that the facts therein stated are true and that such defendant is not a resident of the state.
History:
(2190-11) 1939 c 341 s 11; 1986 c 444; 1Sp1986 c 3 art 1 s 82
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 284 — Actions Involving Tax Titles › Section 284.18 — Registered Lands; Recording With Registrar.

284.18 REGISTERED LANDS; RECORDING WITH REGISTRAR.
In case any of the lands involved in the action are registered, a copy of the summons, embracing a description of the registered lands but omitting the unregistered lands, shall be recorded with the registrar of titles, and such further notice shall be given as the court may direct before the issuance of any new certificate of title shall be ordered; provided, that failure to record such copy of the summons or to give such other notice shall not otherwise affect the validity of the proceedings.
History:
(2190-12) 1939 c 341 s 12; 2005 c 4 s 40
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 284 — Actions Involving Tax Titles › Section 284.19 — Answers; Contents; Procedure.

284.19 ANSWERS; CONTENTS; PROCEDURE.
The defendants in the action may answer separately, or such of them as are jointly interested in any particular parcel or parcels of land may answer jointly. No answer merely alleging the defendant's title or denying the plaintiff's title generally shall be sufficient, but every answer shall describe the particular parcel or parcels of land in or upon which the defendant claims an interest or lien, together with the nature of such interest or lien, and shall state specifically the grounds upon which such claim is based and the grounds upon which the plaintiff's title is claimed to be defective or void. The answer may contain any other allegations or provisions pertinent to the issues. Every answer shall be filed with the court administrator within the time allowed for answering the summons, unless the time be extended by agreement of plaintiff's attorney or by order of the court. Before the trial the court administrator shall make and file a certificate as to all defendants who have not answered or otherwise appeared, and such certificate shall be prima facie evidence of the facts therein stated.
History:
(2190-13) 1939 c 341 s 13; 1986 c 444; 1Sp1986 c 3 art 1 s 82
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 284 — Actions Involving Tax Titles › Section 284.20 — Claimants File Names With Court Administrator; Entitled To Copies.

284.20 CLAIMANTS FILE NAMES WITH COURT ADMINISTRATOR; ENTITLED TO COPIES.
Any person having or claiming an interest in any land in any county may, upon payment of a fee of 50 cents, file with the court administrator of the county a statement of the following: name, place of residence, post office address, and a description of the land in which an interest is held or claimed. The court administrator shall preserve all such statements, maintain an alphabetical index thereof, and furnish certificates thereof in like manner as certificates of judgments, upon payment of like fees. Every such statement shall be prima facie evidence and constructive notice of the name, residence, address, and claim of interest therein set forth to all persons interested in any action hereunder respecting the lands described in the statement. Service of summons, notices, or other process in any action hereunder respecting such lands may be made upon the maker of the statement at the place of residence stated, if within the state, as if the same were the maker's house of usual abode. If the residence stated be without the state, a copy of the summons and any other paper required to be mailed in the action shall be mailed to the maker of the statement at the address therein stated. Any such statement may be withdrawn by the maker at any time by written notice to the court administrator.
History:
(2190-14) 1939 c 341 s 14; 1986 c 444; 1Sp1986 c 3 art 1 s 82
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 284 — Actions Involving Tax Titles › Section 284.21 — Present Laws To Govern.

284.21 PRESENT LAWS TO GOVERN.
So far as applicable and not inconsistent herewith, all provisions of law relating to actions for the determination of titles in the district court shall apply to and govern actions under sections 284.07 to 284.26.
History:
(2190-15) 1939 c 341 s 15
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 284 — Actions Involving Tax Titles › Section 284.23 — Quitclaim Deeds To State; Disclaimer.

284.23 QUITCLAIM DEEDS TO STATE; DISCLAIMER.
Any person having or claiming an interest in or lien upon land claimed to have been forfeited to the state for delinquent taxes may execute and deliver to the state a quitclaim deed to the land, conveying the person's right, title, and interest therein, in form approved by the attorney general; or, if an action respecting such land has been commenced against such person by the state, or its successor in interest, such person may either execute and deliver such deed, or may answer in the action, disclaiming any interest in or lien upon the land. If the state has conveyed the land, the deed shall inure to the benefit of the state's successor in interest. In either of the cases mentioned in this section, if a deed be delivered or disclaimer made at any time before the entry of judgment in an action brought by the state, or its successor in interest, as herein provided, the plaintiff shall not recover costs personally against the person executing such deed or disclaimer.
History:
(2190-17) 1939 c 341 s 17; 1986 c 444
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 284 — Actions Involving Tax Titles › Section 284.24 — Opening Judgments.

284.24 OPENING JUDGMENTS.
No judgment in any action brought hereunder by the state, or its successor in interest, shall be opened, vacated, or set aside for the purpose of permitting any defendant upon whom personal service of the summons was made either within or without the state, and who was in default, to come in and defend the action at any time. No judgment in any such action shall be opened, vacated, or set aside for the purpose of permitting any defendant upon whom service of the summons was made by publication, and who was in default, to come in and defend such action unless application therefor be made before the time to appeal from the judgment has expired. Upon the expiration of the time to appeal, the judgment shall become conclusive and shall not thereafter be opened at the instance of any defaulting defendant; provided, that this shall not impair the effect of the judgment prior to such time.
History:
(2190-18) 1939 c 341 s 18
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 284 — Actions Involving Tax Titles › Section 284.26 — To Be Supplementary.

284.26 TO BE SUPPLEMENTARY.
Except so far as may be necessary to give effect to their provisions, sections 284.07 to 284.26 shall be deemed supplementary to and not exclusive of other laws dealing with the same subject matter. The provisions of such other laws, so far as applicable and not inconsistent with sections 284.07 to 284.26, shall remain in force, subject to the provisions thereof.
History:
(2190-20) 1939 c 341 s 20