Title Minnesota Statutes, Minnesota Statutes

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 purcha…

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 t…

282.323 CAPITOL AREAS. § Subdivision 1. MS 1967 [Repealed, 1969 c 1150 s 7; 1974 c 435 art 6 s 1] § Subd. 2.Exception.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. M…

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

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 …

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…

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 quitcla…

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 h…

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 (4), item (i), or section 459.06, subdivision 2, the commissioner of Iron Range resou…

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 p…

282.41 SALE OF TAX-FORFEITED LEASED LANDS; ST. LOUIS COUNTY. § Subdivision 1.Sale authorized; applicability. Notwithstanding sections 92.45 and 282.018, subdivision 1, and the public sale provisions of this chapter, St. Louis County may in its sole discretion sell tax-forfeited l…

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)…

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 …

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 …

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 c…

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 reforec…

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…

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 th…

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 …

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.…

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 recor…

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 stat…

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 oth…

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, respec…

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 …

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 th…

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 delinqu…

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 …

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 o…

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 perso…

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 …

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 gene…

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 resid…

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

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…

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 sta…

284.25 LIEN FOR TAXES. § Subdivision 1.What facts determined by the court. When, in any action or proceeding in court, the forfeiture to the state for taxes of any parcel of land which shall have been sold as provided by law is invalidated, except in the cases where such forfeitu…

284.251 DETERMINATION OF LIEN AGAINST LAND IN FAVOR OF STATE. § Subdivision 1.Proceeding to forfeit land to state for nonpayment of taxes declared invalid. Upon a judgment in any court declaring that a proceeding to forfeit land to the state for nonpayment of taxes is invalid, un…

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 applicab…

284.27 COUNTY MAY QUIET TITLE. In all cases where a prospective purchaser advances the expense therefor the county auditor may employ a special attorney to act for the state in prosecuting to judgment an action to quiet title and a proceeding to register title of any tract of lan…

284.28 TAX-FORFEITED LANDS; LIMITATIONS ON ADVERSE CLAIMS. § Subdivision 1.Titles presumed valid. (a) The title of the state, or its successors in interest, to land forfeited for delinquent taxes shall not be held invalid in any action or proceeding by reason of any failure, omis…

287.01 DEFINITIONS; MORTGAGE REGISTRY TAX. § Subdivision 1.Words, terms, and phrases. Unless the language or context clearly indicates that a different meaning is intended, the following words, terms, and phrases, for the purposes of sections 287.01 to 287.13, have the meanings g…

287.03 INSTRUMENTS VALID SECURITY FOR DEBT. No instrument, other than a decree of marriage dissolution or an instrument made pursuant to it, relating to real estate may be enforced as security for any debt, unless the fact that it is so intended is expressed in it. Except as prov…

287.035 IMPOSITION OF TAX. A tax is imposed on the privilege of recording a mortgage. The tax rate is .0023 of the debt or portion of a debt that is secured by any recorded mortgage of real property located in this state. The person liable for the tax is the mortgagor. The tax is…

287.04 EXEMPTIONS. The tax imposed by section 287.035 does not apply to: (1) a decree of marriage dissolution or an instrument made pursuant to it; (2) a mortgage given to correct a misdescription of the mortgaged property; (3) a mortgage or other instrument that adds additional …

287.05 DETERMINATION OF TAX IN SPECIAL SITUATIONS. § Subdivision 1.Real property outside Minnesota. (a) When a multistate mortgage is intended to secure only a portion of a debt amount recited or referred to in the mortgage, the mortgage may contain the following statement, or it…