279.001 PURPOSES; POLICY. Laws pertaining to the processing of delinquent real estate taxes in this state respecting billing, delinquency, judgment, sale, forfeiture, and redemption create risks respecting the validity of the title of the state, or its successors in interest, arising out of the tax forfeiture process. It is the policy of the state of […]
279.01 DUE DATES; PENALTIES. Subdivision 1. Due dates; penalties. (a) When the taxes against any tract or lot exceed $100, one-half of the amount of tax due must be paid prior to May 16, and the remaining one-half must be paid prior to the following October 16. If either tax amount is unpaid as of […]
279.02 DUTIES OF COUNTY AUDITOR AND TREASURER. Subdivision 1. Delinquent property; rates. On the first business day in January, of each year, the county treasurer shall return the tax lists on hand to the county auditor, who shall compare the same with the statements receipted for by the treasurer on file in the auditor’s office […]
279.025 PAYMENT OF DELINQUENT PROPERTY TAXES, SPECIAL ASSESSMENTS. Payment of delinquent property tax and related interest and penalties and special assessments shall be paid with United States currency or by check, money order, or electronic means, including, but not limited to, automated clearinghouse transactions and federal wires drawn on a bank or other financial institution […]
279.03 INTEREST ON DELINQUENT PROPERTY TAXES. Subdivision 1. Interest calculation. Section 549.09 applies with respect to judgments arising out of petitions for review filed pursuant to chapter 278. Interest shall commence on the first day of January following the year in which the taxes become due, but the county treasurer need not calculate interest on […]
279.04 APPLICATION. The provisions of sections 279.01 to 279.04 shall not apply to the taxes levied for a specific year, the time and method of payment of which, or the penalties and interest on which, are provided for or fixed by any other valid law. History: (2105-2) 1933 c 121 s 4
279.05 DELINQUENT LIST, FILING, EFFECT. On or before February 15th, in each year, the county auditor shall file with the court administrator of the district court of the county a list of the delinquent taxes upon real estate within the county, which list shall contain a description of each parcel of land on which such […]
279.06 COPY OF LIST AND NOTICE. Subdivision 1. List and notice. Within five days after the filing of such list, the court administrator shall return a copy thereof to the county auditor, with a notice prepared and signed by the court administrator, and attached thereto, which may be substantially in the following form: ) ss. […]
279.07 PUBLICATION, BIDS. Prior to the day on which the county board designates a newspaper for the publication of the notice and list, any publisher or proprietor of a legal newspaper, as defined by law, may file with the county auditor an offer to publish such notice and list in such paper, stating the rate […]
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 […]
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 […]
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 […]
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 […]
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, […]
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 […]
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 […]
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, […]
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 […]
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 […]
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 […]
