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 forthwith to give notice […]
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 property taxes is not required to expend public funds to […]
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 subject to assignment to an actual […]
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 costs accrued against such parcel at the […]
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 sheriff or other person shall inquire of the […]
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 sale under the Servicemembers Civil Relief Act, as amended, […]
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 the district court of the […]
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 such service. The filing of the certificate provided for […]
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 long as the Servicemembers Civil Relief Act, as amended, shall remain […]
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 property is […]
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 shall, at the same time, enter consecutively […]
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 manner, and within the same time, as […]
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 provisions of any law in force at the […]
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 tax judgment sale described by any […]
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 to any such sale held in the year 1935 or […]
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 any such sale held between January 1, 1936, and April […]
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 failure to serve such notice or record or file […]
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 expiration of the time of redemption has not been served, and recorded or filed […]
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 been issued and served or not, the county auditor shall cancel the […]
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 assignment certificates, and forfeited tax sales certificates upon which notice of expiration […]
