Chapter 279 — Purposes; Policy

279.001 Purposes; Policy This section states the purpose and policy of the property tax forfeiture laws. These laws are designed to ensure fair … 279.01 Due Dates; Penalties Property taxes in Minnesota are due in two installments. The first half is due May 15 and the second half is due October … 279.02 Duties of County Auditor and Treasurer The county auditor and county treasurer have specific duties related to delinquent property taxes. They must track which … 279.025 Payment of Delinquent Property Taxes, Special Assessments Delinquent property taxes and special assessments can be paid in installments through a confession of judgment or … 279.03 Interest on Delinquent Property Taxes Interest is charged on delinquent property taxes from the date they become due until they are paid. The interest rate … 279.04 Application This section specifies which types of properties and taxes are subject to the delinquent tax collection procedures in … 279.05 Delinquent List, Filing, Effect The county auditor must prepare a list of all properties with delinquent taxes and file it with the district court. … 279.06 Copy of List and Notice After the delinquent tax list is filed, a copy of the list and a notice must be served or published to inform property … 279.07 Publication, Bids The delinquent tax list and notice must be published in a newspaper. The county must seek bids from newspapers to get … 279.08 Newspaper, Designation This section governs how the county designates the newspaper where the delinquent tax list will be published. 279.09 Publication of Notice and List The delinquent tax notice and list must be published for a specified number of weeks in the designated newspaper. This … 279.091 Mailing of Notice and List; Failure to Mail In addition to newspaper publication, the county must mail a copy of the delinquent tax notice to each property owner at … 279.092 Publication and Related Costs The costs of publishing the delinquent tax notice and list, and related administrative costs, are charged to the … 279.10 Publication Corrected If there are errors in the published delinquent tax list, they can be corrected. This section establishes the procedures … 279.11 This section has been repealed. It is no longer in effect and has no current legal force. 279.12 Certificate Before Payment Before receiving payment for delinquent taxes, certain certifications or verifications may be required. This section … 279.13 Affidavit of Publication The newspaper publisher must file an affidavit (sworn statement) confirming that the delinquent tax list and notice were … 279.131 Affidavit of Mailing After the delinquent tax notices are mailed, the person responsible for mailing must file an affidavit (sworn statement) … 279.14 Conclusiveness of Judgment, Jurisdictional Defects Once a tax judgment is entered, it is generally conclusive and final. Minor procedural or jurisdictional defects do not … 279.15 Who May Answer; Form Property owners or other interested parties can file an answer to contest the delinquent tax judgment. The answer must … 279.16 Judgment When No Answer; Form; Entry If no property owner files an answer to contest the delinquent taxes, the court enters a default judgment against the … 279.17 Proceedings on Answer When a property owner files an answer contesting delinquent taxes, the court holds proceedings to decide the dispute. … 279.18 Judgment After hearing the evidence, the court enters a judgment determining the amount of delinquent taxes, penalties, and … 279.19 Application for Judgment The county applies to the court for a tax judgment on all properties listed as delinquent. This application formally … 279.20 Papers Filed by Clerk All legal papers related to the delinquent tax proceedings must be filed with the clerk of court. This creates an … 279.21 Appeal A property owner or other party who disagrees with the court's tax judgment can file an appeal to a higher court. This … 279.22 Opening and Vacating of Tax Judgments In certain situations, a tax judgment can be reopened or set aside after it has been entered. This section establishes … 279.23 Copy of Judgment to County Auditor After a tax judgment is entered, the court sends a copy to the county auditor. This allows the county to update its … 279.24 This section has been repealed. It is no longer in effect and has no current legal force. 279.25 Payment Before Judgment A property owner can stop the forfeiture process by paying all delinquent taxes, penalties, interest, and costs at any … 279.32 This section has been repealed. It is no longer in effect and has no current legal force. 279.33 Cancellation of Certificates of Forfeiture for Lands Which Were Exempt If land that was actually exempt from property taxes was mistakenly included in a tax forfeiture proceeding, the … 279.34 Application by Owner A property owner can apply to cancel a forfeiture certificate and regain ownership of their property. The application … 279.35 This section has been repealed. It is no longer in effect and has no current legal force. 279.36 This section has been repealed. It is no longer in effect and has no current legal force. 279.37 Confession of Judgment for Delinquent Taxes A property owner with delinquent taxes can enter into a confession of judgment, which is essentially a payment plan …