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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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
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; […]
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 […]
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 […]
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
280.11 LANDS BID IN FOR STATE. At any time after any parcel of land has been bid in for the state, the same not having been redeemed, the county auditor shall assign and convey the same, and all the right of the state therein acquired at such sale, to any person who shall pay the […]
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 […]
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 […]
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 […]
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, […]
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 […]
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 […]
280.38 LANDS BID IN FOR THE STATE; ATTACHMENTS. When any parcel of land is bid in for the state, until the land be redeemed, the sale shall not operate as a payment of the amount for which the same is sold, but at any time after such sale the county auditor may make and file […]
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 […]
