Title Minnesota Statutes, Minnesota Statutes

281.05 REDEMPTION WHEN OWNER DIES. When the owner of lands sold for taxes dies after such sale and before the expiration of the period of redemption, a personal representative or any person interested in the owner's estate as heir, devisee, legatee, or creditor, may redeem from s…

281.06 UNDIVIDED PART. Any person claiming an undivided part of any parcel of land sold for taxes may redeem the same on paying such proportion of the amount required for redemption as the part so claimed bears to the whole. History: (2156) RL s 950; 1986 c 444

281.07 UNDIVIDED SHARE. Any person claiming an undivided share in any parcel of land out of which an undivided part has been sold for taxes may redeem the undivided share claimed by paying such proportion of the amount required for redemption as the undivided share claimed bears …

281.08 SPECIFIC PART. Any person claiming a specific part of any parcel of land sold for taxes may redeem the specific part by paying such proportion of the amount required for redemption as the value of such specific part bears to the whole. History: (2158) RL s 952; 1986 c 444

281.09 SPECIFIC PART OF UNDIVIDED PART. Any person claiming a specific part of any parcel of land out of which an undivided part has been sold for taxes charged on the whole parcel may redeem the specific part by paying such proportion of the amount required for redemption as the…

281.10 AUDITOR TO DETERMINE PROPORTION. When a partial redemption is asked for pursuant to section 281.08 or section 281.09, the county auditor, after notice to all parties interested, shall determine the proportion to be paid by the person applying to redeem and the auditor's de…

281.11 TAXPAYER MAY PAY TAXES ON PART. Any person holding an interest in a tract of land which forms a part less than the whole of a tract of land as listed for taxation, including mortgagees, lessees, and others, who by law or contract are required or entitled to pay taxes to pr…

281.12 LAND HELD JOINTLY. When the land of any person is sold for taxes assessed conjointly on such land and the land of another person, and such other person shall not make a proportional payment, the person whose land is sold may redeem the same by paying the amount required to…

281.14 EXPIRATION OF TIME FOR REDEMPTION. The time for redemption from any tax sale, whether made to the state or to a private person, shall not expire until notice of expiration of redemption, as provided in section 281.17, shall have been given. History: (2164) 1905 c 270 s 1; …

281.16 STATED PERIOD OF REDEMPTION. The term "stated period of redemption," as used in sections 281.16 to 281.25, means the period of time specified in those sections or in any other law for redemption of lands from any tax judgment sale, including any extension of the period ori…

281.17 PERIOD OF REDEMPTION. (a) Except for properties described in paragraphs (b) and (c), or properties for which the period of redemption has been limited under sections 281.173 and 281.174, the period of redemption for lands sold to the state at a tax judgment sale shall be t…

281.173 FIVE-WEEK REDEMPTION PERIOD FOR CERTAIN ABANDONED PROPERTIES. § Subdivision 1.Application. This section applies if at any time after the tax sale as provided in section 280.01 has occurred but before notice of expiration of time for redemption has been given, a court orde…

281.174 FIVE-WEEK REDEMPTION PERIOD FOR CERTAIN VACANT PROPERTIES. § Subdivision 1.Application. This section applies to property located within a city if at any time after the tax sale as provided in section 280.01 has occurred but before notice of expiration of time for redempti…

281.18 LANDS MAY BE REDEEMED. Every parcel of land heretofore sold to the state at any tax judgment sale and now subject to redemption shall continue subject to redemption until the expiration of the time allowed for redemption after the giving of notice of expiration as provided…

281.19 WHO MAY REDEEM. Redemption of any parcel of land referred to in section 281.18 may be made by any person interested in such parcel in the manner otherwise provided by law. History: (2164-8) 1935 c 278 s 4

281.21 NOTICE OF EXPIRATION OF REDEMPTION. Notice of expiration of the time for redemption of any parcel of lands sold to an actual purchaser at any tax judgment sale hereafter held, or bid in for the state at any such sale and thereafter assigned to an actual purchaser, shall be…

281.23 NOTICE. § Subdivision 1.Duty of auditor. In case any parcel of land bid in for the state at any tax judgment sale has not been redeemed by 120 days before the expiration of the period of redemption of such parcel, it shall be the duty of the county auditor thereupon forthw…

281.231 MAINTENANCE; EXPENDITURE OF PUBLIC FUNDS. If the county auditor provides notice as required by section 281.23, the state, agency, political subdivision, or other entity that becomes the fee owner or manager of a property as a result of forfeiture due to nonpayment of real…

281.24 LAND SUBJECT TO ASSIGNMENT. Every parcel of land heretofore bid in for the state at any tax judgment sale and not heretofore sold or assigned to an actual purchaser, and every parcel of land hereafter bid in for the state at any such sale, unless redeemed, shall remain sub…

281.25 TITLES TO BE HELD IN TRUST BY THE STATE. Except as otherwise provided by law, the title to every parcel of land acquired by the state shall be held by the state in trust for the respective taxing districts interested in the taxes, assessments, penalties, interest, and cost…

281.273 EXPIRATION OF TIME OF REDEMPTION ON LANDS OWNED BY PERSONS IN MILITARY SERVICE. When a county sheriff or other person serves notice of expiration of the time for redemption of any parcel of real property from delinquent taxes upon any occupant of the real property, the sh…

281.274 MAY BE WITHHELD FROM SALE, PAYMENTS. § Subdivision 1.Payment by person in military service. The owner of any real property withheld from sale pursuant to section 281.273, or the owner's agent or representative, may at any time while entitled to have the same withheld from…

281.275 COUNTY BOARD MAY PETITION DISTRICT COURT. If at any time the county board is of the opinion that the ability of the person in the military service to pay the taxes or assessments upon such real property is not materially affected by reason of such service, it may petition…

281.276 RETURN MUST SHOW MILITARY SERVICE. Unless a certificate showing military service is filed as required by section 281.273, it shall be presumed that the owner of the property described in the notice of expiration of the time for redemption from delinquent taxes is not in s…

281.277 NOT TO AFFECT OTHER RIGHTS; DURATION. Nothing contained in sections 281.273 to 281.277 shall be construed to prejudice or preclude any right secured to any person under the Servicemembers Civil Relief Act, as amended. Sections 281.273 to 281.277 shall remain in force as l…

281.28 AGENTS, SERVICE OF NOTICE OF EXPIRATION OF REDEMPTION UPON. Any person or corporation having any right, title, or interest in or to any land or real property in this state may file, or cause to be filed, in the office of the auditor of the county in which such land or real…

281.29 STATEMENT TO BE FILED WITH COUNTY AUDITOR. Each such statement so filed in the office of the county auditor in this state shall be immediately numbered and filed in the auditor's office by such auditor consecutively in the order in which it is received and the auditor shal…

281.30 SERVICE. § Subdivision 1.On resident agent. Service of notice of expiration of redemption from all tax sales, whether of lands bid in by the state or otherwise sold, shall be made upon resident agents appointed under sections 281.28 to 281.30, in the same form, in the same…

281.31 FAILURE TO SERVE NOTICE TO EXTINGUISH LIEN; 1925 AND PRIOR YEARS. No notice of the expiration of the time of redemption upon any certificate of tax judgment sale issued to an actual purchaser, or upon any state assignment certificate, shall issue or be served under the pro…

281.32 LIMITATION OF TIME FOR FILING CERTIFICATE; 1925 AND PRIOR YEARS. No notice of the expiration of the time of redemption upon any certificate of tax judgment sale issued to an actual purchaser shall be issued or served after the expiration of six years from the date of the t…

281.321 CERTAIN NOTICES NOT TO BE SERVED. No notice of the expiration of the time of redemption upon any real estate tax judgment sale certificate, forfeited tax sale certificate, or state assignment certificate heretofore issued pursuant to any law of this state at or pursuant t…

281.322 FAILURE TO SERVE NOTICES TO EXTINGUISH LIEN. No notice of expiration of the time of redemption upon any real estate tax judgment sale certificate, forfeited tax sale certificate, or state assignment certificate issued pursuant to any law of this state at or pursuant to an…

281.323 CERTIFICATES MUST BE RECORDED. Any such certificate upon which notice of expiration of redemption shall not be issued, served, and recorded or filed within the time limited by sections 281.321 to 281.324 shall be void and of no force and effect for any purpose, and failur…

281.324 CANCELED BY LIMITATION. The county auditor shall annually, as soon as practicable after the second Monday of May, cancel of record all real estate tax judgment sale certificates, forfeited tax sale certificates, and state assignment certificates, upon which notice of expi…

281.325 CANCELLATION OF CERTIFICATES ON REQUEST OF HOLDER. Upon request of the holder of a real estate tax judgment sale certificate, state assignment certificate, or forfeited tax sale certificate and surrender of the same, whether notice of expiration of time of redemption has …

281.326 CANCELLATION OF CERTIFICATES WHEN NOTICE OF EXPIRATION OF TIME FOR REDEMPTION NOT GIVEN WITHIN SIX YEARS. The county auditor shall annually, as soon as practicable after the second Monday of May, cancel of record all real estate tax judgment sale certificates, state assig…

281.327 CANCELLATION OF CERTIFICATE UPON JUDICIAL ORDER. Upon the petition of any person interested in the land covered by a real estate tax sale certificate, state assignment certificate, or forfeited tax sale certificate and, upon the giving of such notice to the holder of such…

281.33 REDEMPTION, WHEN EXPIRES. No transfer of the lands described in such certificate to the certificate holder shall be made on the books of the county auditor, and no certificate shall be entitled to record, nor shall the full period of redemption expire, until 60 days shall …

281.34 FEES FOR NOTICE. For serving such notice the sheriff shall receive the same fees as for the service of summons in a civil action in the district court, except that where more than one notice is served upon one person or corporation at the same time and place the sheriff sh…

281.35 FRAUD IN THE SERVICE; LIMITATION FOR BRINGING ACTION. When any notice of expiration of redemption is served upon the person named therein, and it shall be made to appear that such person was at the time of the service not the real owner of the lands described in such notic…

281.39 TIME FOR REDEMPTION FROM TAX SALE EXTENDED IN CERTAIN CASES. Whenever at the time fixed by law for absolute forfeiture of any parcel of land heretofore or hereafter bid in for the state there shall be pending, in the United States district court, proceedings in eminent dom…

281.40 MAY REDEEM PART OF TRACT. When any tract less than the whole parcel designated for taxation and bid in for the state shall be taken or encumbered by such eminent domain proceedings, the tract so taken or encumbered may be redeemed and the delinquent taxes and assessments t…

281.41 MS 1941 [Unnecessary]

281.42 MS 1941 [Unnecessary]

281.43 MS 1941 [Unnecessary]

281.44 MS 1941 [Unnecessary]