281.01 TAX SALE, RIGHT OF REDEMPTION. Any person claiming an interest in any parcel of land bid in by the state at a tax sale may redeem the same within the time and in the manner in this chapter provided. History: (2151) RL s 945; 1983 c 342 art 15 s 20
281.02 AMOUNT PAYABLE. Any person redeeming any parcel of land shall pay into the county treasury, the amount for which the same was bid in, the amount of all subsequent delinquent taxes, penalties, costs, and interest thereon at the rate provided in section 279.03. History: (2152) RL s 946; 1909 c 339 s 1; 1983 […]
281.03 AUDITOR’S CERTIFICATE. The county auditor shall certify to the amount due on such redemption, and, on payment of the same to the county treasurer, shall make duplicate receipts for the certified amount, describing the property redeemed, one of which shall be filed with the auditor. Such receipts shall be governed by the provisions of […]
281.04 REDEMPTION BY PERSONS UNDER DISABILITY. Minors, persons with a mental illness, persons with a developmental disability, or persons in captivity or in any country with which the United States is at war, having an estate in or lien on lands sold for taxes, of record in the office of the county recorder of the […]
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 such sale during the period for redemption. If such […]
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 to such undivided part. History: (2157) RL s […]
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 value of such specific part […]
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 decision shall be final thereon. Such notice shall be given by […]
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 protect any right, […]
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 redeem, and may recover […]
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; 2013 c 143 art 4 s […]
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 originally prescribed, but not including any further time […]
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 three years from the date of sale to […]
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 order is entered reducing to five weeks the redemption period during which […]
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 redemption has been given, a court order is entered reducing to five […]
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 by law. Upon the expiration of such time […]
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 given and served as provided […]
