Chapter 280 — Public Sales, Auditor's Certificates Abolished
Minnesota Statutes Chapter 280 — Public Sales, Auditor's Certificates Abolished
280.001
Public Sales, Auditor's Certificates Abolished
Abolishes public tax sales and auditor's certificates for tax-delinquent land, requiring all such land to be treated as …
280.01
State Bid in at Sale
Establishes the state bid-in procedure for tax-delinquent land, treating the state as the purchaser at tax judgment sale …
280.02
Public Vendue
Governs the county auditor's duties in processing state-bid land, including recording the state's acquisition and …
280.03
Certificate of Sale
Establishes the auditor's certificate of sale and its legal effect as evidence of the tax forfeiture proceedings.
280.04
Who May Purchase
Governs the assignability of the state's interest in tax-forfeited land, including restrictions on transfers before the …
280.05
Prohibited Purchasers
Establishes redemption rights for owners of tax-forfeited land, including the redemption period, payment requirements, …
280.06
Wrong Name of Owner
Governs partial redemption of tax-forfeited parcels, allowing owners to redeem individual parcels within a larger tax …
280.07
Entries After Sale
Establishes the effect of redemption on the rights of all parties, restoring the property owner's rights and …
280.08
Record of Assignment
Governs the notice requirements for tax forfeiture proceedings, including service methods and timing.
280.09
Failure to Record
Addresses the rights of lienholders and other interested parties in tax forfeiture proceedings.
280.10
Payment of Subsequent Taxes
Establishes procedures for quieting title to tax-forfeited land after the redemption period has expired.
280.11
Lands Bid in for State
Governs the distribution of proceeds from the sale of tax-forfeited land among the state, county, city, and other taxing …
280.12
Addresses the treatment of improvements on tax-forfeited land, including the rights of the former owner and any tenants.
280.13
Establishes the application of general tax forfeiture rules to specific situations, including special assessments and …
280.14
Governs the reconveyance of tax-forfeited land to former owners under special circumstances, including hardship …
280.15
Establishes provisions for tax-forfeited land that is unsuitable for sale, including retention for public purposes.
280.16
Addresses tax-forfeited land classification and management pending sale or disposition by the county.
280.17
Governs the sale of tax-forfeited land by the county, including pricing, auction procedures, and restrictions on sales …
280.19
Addresses the legal effect of tax forfeiture on prior encumbrances, easements, and other interests in the property.
280.20
Governs the treatment of tax-forfeited wetlands, marginal lands, and environmentally sensitive properties.
280.21
Establishes provisions for repurchase agreements allowing former owners to buy back tax-forfeited property under …
280.22
Former tax judgment or tax forfeiture provision that has been repealed, renumbered, or superseded by current tax …
280.23
Former tax judgment or tax forfeiture provision that has been repealed, renumbered, or superseded by current tax …
280.24
Former tax judgment or tax forfeiture provision that has been repealed, renumbered, or superseded by current tax …
280.25
Former tax judgment or tax forfeiture provision that has been repealed, renumbered, or superseded by current tax …
280.26
Former tax judgment or tax forfeiture provision that has been repealed, renumbered, or superseded by current tax …
280.27
Former tax judgment or tax forfeiture provision that has been repealed, renumbered, or superseded by current tax …
280.28
Fees
Former tax judgment or tax forfeiture provision that has been repealed, renumbered, or superseded by current tax …
280.29
Proceeds of Sale, How Distributed
Former tax judgment or tax forfeiture provision that has been repealed, renumbered, or superseded by current tax …
280.33
Certificates and Deeds as Evidence; Grounds for Setting Aside
Former tax judgment or tax forfeiture provision that has been repealed, renumbered, or superseded by current tax …
280.34
Former tax judgment or tax forfeiture provision that has been repealed, renumbered, or superseded by current tax …
280.35
Invalid Certificate
Former tax judgment or tax forfeiture provision that has been repealed, renumbered, or superseded by current tax …
280.36
Reimbursement to Tax Sale Purchaser Where Notice of Sale Invalid; Limitation; Reassessment
Former tax judgment or tax forfeiture provision that has been repealed, renumbered, or superseded by current tax …
280.37
Endorsement Before Record
Former tax judgment or tax forfeiture provision that has been repealed, renumbered, or superseded by current tax …
280.38
Lands Bid in for the State; Attachments
Former tax judgment or tax forfeiture provision that has been repealed, renumbered, or superseded by current tax …
280.385
Acquisition of Tax-delinquent Land Before Forfeiture
Provision of Minnesota law. See the full text for details.
280.39
Delinquent Taxes May Be Paid in Inverse Order
Former tax judgment or tax forfeiture provision that has been repealed, renumbered, or superseded by current tax …
280.40
Taxes Collected by Sheriff Applied in Inverse Order
Provision of Minnesota law. See the full text for details.
280.41
Ownership by State
Provision of Minnesota law. See the full text for details.
280.43
Sale Defined
Provision of Minnesota law. See the full text for details.