Chapter 281 — Tax Sale, Right of Redemption

15.001 Application of Laws 2005, Chapter 56, Terminology Changes State agencies must update terminology per 2005 law changes when replacing printed materials and signs. 281.001 Index of sections in Chapter 281, covering tax forfeiture of land in Minnesota. 281.01 Tax Sale, Right of Redemption Anyone with an interest in land the state bought at a tax sale can get it back by following the steps in this chapter. 281.02 Amount Payable To get your land back after a tax sale, you must pay the original bid amount plus all unpaid taxes, penalties, costs, … 281.03 Auditor's Certificate When someone redeems their land, the county auditor gives them a certificate and records the redemption in the tax … 281.04 Redemption by Persons Under Disability If part of a tax-forfeited parcel is in a different county, the auditor sends a certified copy of the redemption to that … 281.05 Redemption When Owner Dies If a property owner dies after a tax sale, their heirs, estate representative, or creditors can still redeem the land. 281.06 Undivided Part If you own part of a parcel sold for taxes, you can redeem just your share by paying your portion of the amount owed. 281.07 Undivided Share This section was repealed and is no longer in effect. 281.08 Specific Part This section was repealed and is no longer in effect. 281.09 Specific Part of Undivided Part If you own a specific part of a parcel where an undivided share was sold for taxes, you can redeem your part based on … 281.10 Auditor to Determine Proportion The county auditor decides what share a partial owner must pay to redeem, after giving notice to all interested parties. 281.11 Taxpayer May Pay Taxes on Part If you own part of a larger taxed parcel, you can pay just the taxes on your part after the auditor sets the amount. 281.12 Land Held Jointly This section was repealed and is no longer in effect. 281.13 This section was repealed and is no longer in effect. 281.14 Expiration of Time for Redemption The deadline to redeem land from a tax sale does not expire until the required notice has been properly given. 281.15 This section was repealed and is no longer in effect. 281.16 Stated Period of Redemption This section was repealed and is no longer in effect. 281.17 Period of Redemption The redemption period after a tax sale is generally three years, but is one year for targeted communities and waste … 281.173 Five-week Redemption Period for Certain Abandoned Properties A court can shorten the redemption period to five weeks for abandoned properties if a city or county files a lawsuit. 281.174 Five-week Redemption Period for Certain Vacant Properties A court can shorten the redemption period to five weeks for vacant residential lots in targeted neighborhoods. 281.18 Lands May Be Redeemed Land sold to the state at a tax sale can still be redeemed until the notice period expires; after that, the state owns … 281.19 Who May Redeem Anyone with an interest in tax-forfeited land can redeem it by following the steps required by law. 281.20 This section was repealed and is no longer in effect. 281.21 Notice of Expiration of Redemption When land is sold to a private buyer at a tax sale, the buyer must give notice before the redemption period expires. 281.22 This section was repealed and is no longer in effect. 281.23 Notice The county auditor must give notice of expiration of redemption at least 120 days before the redemption period ends. 281.231 Maintenance; Expenditure of Public Funds After forfeiture, the new government owner does not have to spend public money to maintain easements or encumbrances on … 281.24 Land Subject to Assignment Tax-forfeited land can be assigned to an actual buyer until the forfeiture date, and new notice must then be given. 281.25 Titles to Be Held in Trust by the State The state holds tax-forfeited land in trust for all the local taxing districts that were owed taxes on it. 281.26 This section was repealed and is no longer in effect. 281.27 This section was repealed and is no longer in effect. 281.273 Expiration of Time of Redemption on Lands Owned by Persons in Military Service Tax-forfeited land owned by military service members is withheld from sale under the Servicemembers Civil Relief Act. 281.274 May Be Withheld From Sale, Payments Military service members can pay delinquent taxes on forfeited land without penalties, in full or in ten installments. 281.275 County Board May Petition District Court The county board can ask the court to allow sale of a service member's forfeited land if military service does not … 281.276 Return Must Show Military Service Unless a military service certificate is filed, the property owner is presumed not to be in military service. 281.277 Not to Affect Other Rights; Duration These military service protections do not limit other rights under the Servicemembers Civil Relief Act and last as long … 281.28 Agents, Service of Notice of Expiration of Redemption Upon This section was repealed and is no longer in effect. 281.29 Statement to Be Filed With County Auditor This section was repealed and is no longer in effect. 281.30 Service This section was repealed and is no longer in effect. 281.31 Failure to Serve Notice to Extinguish Lien; 1925 and Prior Years This section was repealed and is no longer in effect. 281.32 Limitation of Time for Filing Certificate; 1925 and Prior Years Tax sale certificates become void if no redemption notice is served within six years or the certificate is not recorded … 281.321 Certain Notices Not to Be Served Tax sale certificates from 1935 or earlier became void if no redemption notice was served within six months of the 1941 … 281.322 Failure to Serve Notices to Extinguish Lien Tax sale certificates from 1936 onward become void if no redemption notice is served within six years of issuance. 281.323 Certificates Must Be Recorded Tax certificates that are not served, recorded, or filed within the required time become void and the tax lien is … 281.324 Canceled by Limitation The county auditor must cancel all expired tax certificates annually after the second Monday of May. 281.325 Cancellation of Certificates on Request of Holder A tax certificate holder can ask the county auditor to cancel their certificate by surrendering it. 281.326 Cancellation of Certificates When Notice of Expiration of Time for Redemption Not Given Within Six Years The county auditor must cancel tax certificates where no redemption notice was given within six years. 281.327 Cancellation of Certificate Upon Judicial Order A court can order cancellation of a tax certificate if the holder did not record it within seven years. 281.328 This section was repealed and is no longer in effect. 281.33 Redemption, When Expires This section was repealed and is no longer in effect. 281.34 Fees for Notice This section was repealed and is no longer in effect. 281.35 Fraud in the Service; Limitation for Bringing Action This section was repealed and is no longer in effect. 281.36 This section was repealed and is no longer in effect. 281.37 This section was repealed and is no longer in effect. 281.38 This section was repealed and is no longer in effect. 281.39 Time for Redemption From Tax Sale Extended in Certain Cases If federal eminent domain proceedings are pending on tax-forfeited land, the redemption deadline is extended by one year … 281.40 May Redeem Part of Tract If only part of a tax-forfeited parcel is subject to eminent domain, that part can be redeemed separately. 281.41 This section has been repealed or renumbered and has no current content. 281.42 This section has been repealed or renumbered and has no current content. 281.43 This section has been repealed or renumbered and has no current content. 281.44 This section was repealed and is no longer in effect. 281.45 This section was repealed and is no longer in effect. 281.46 This section was repealed and is no longer in effect. 281.47 This section was repealed and is no longer in effect. 281.48 This section was repealed and is no longer in effect. 281.49 This section was repealed and is no longer in effect. 281.50 This section was repealed and is no longer in effect. 281.51 This section was repealed and is no longer in effect. 281.52 This section has been repealed or renumbered and has no current content. 281.53 This section was repealed and is no longer in effect. 281.54 This section was repealed and is no longer in effect. 281.55 This section was repealed and is no longer in effect. 281.56 This section was repealed and is no longer in effect. 281.57 This section was repealed and is no longer in effect. 281.58 This section was repealed and is no longer in effect. 281.59 This section was repealed and is no longer in effect. 281.60 This section was repealed and is no longer in effect. 281.61 This section was repealed and is no longer in effect. 281.62 This section was repealed and is no longer in effect. 281.63 This section was repealed and is no longer in effect. 281.64 This section was repealed and is no longer in effect. 281.65 This section was repealed and is no longer in effect. 281.66 This section was repealed and is no longer in effect. 281.67 This section was repealed and is no longer in effect. 281.70 Limited Right of Entry This section was repealed and is no longer in effect.