2025 Session Last amended: 1991 session

§ 276.041 — Filing to Receive Notice of Delinquent Taxes

Plain-Language Summary

This law allows property owners, buyers, lenders, lien holders, escrow agents, and renters to file their name and address with the county auditor to receive notices about delinquent taxes on a property. There is a $15 fee per parcel and the filing expires after three years. People who already receive tax statements as the taxpayer of record do not need to file separately.

276.041 FILING TO RECEIVE NOTICE OF DELINQUENT TAXES.

Fee owners, vendees, mortgagees, lienholders, escrow agents, and lessees of real property may file their names and current mailing addresses with the county auditor in the county where the land is located for the purpose of receiving notices affecting the land that are issued under sections 276.04, 281.23, and 279.091. A person filing shall pay a filing fee of $15 to the county auditor for each parcel. The filing expires after three years. The county auditor shall give a copy of the list of names and addresses to the county treasurer. Taxpayers of record with the county auditor and mortgagees who remit taxes on their behalf shall receive tax statements and other notices and are not required to file and pay fees under this section.

History:

1983 c 342 art 15 s 3; 1986 c 444; 1987 c 229 art 5 s 1; 1991 c 291 art 12 s 11

History: History: 1983 c 342 art 15 s 3; 1986 c 444; 1987 c 229 art 5 s 1; 1991 c 291 art 12 s 11

Practical Notes

Lenders, title companies, and investors with an interest in real property should consider filing under this section to stay informed about delinquent tax notices. This is especially important for protecting a security interest or lien on property where a third party pays the taxes. Missing a delinquent tax notice can result in loss of the property through a tax sale.

Source: Minnesota Office of the Revisor of Statutes