HF 4798

Introduction - 94th Legislature (2025 - 2026)

Posted on 04/07/2026 11:49 a.m.

A bill for an act
relating to taxation; property; modifying requirement to collect tax on certain
undivided interest; amending Minnesota Statutes 2024, section 276.07.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2024, section 276.07, is amended to read:

276.07 UNDIVIDED INTEREST; PAYMENT AND RECEIPT.

A person holding an undivided interest in taxable real property, including mortgagees,
lessees, and others, who by law or contract are required or entitled to pay taxes to protect
any right, title, interest, claim, or lien held by them in, to, or upon it, may pay the taxes on
the undivided interests. The county treasurer may issue a receipt for the amount paid and
specify the interest paid. The treasurer shall enter on the tax list the name of the person who
paid the taxes and the undivided interest, and shall report the payment and nature of the
interest to the county auditor. If the taxes have been paid, the undivided interests are exempt
from proceedings to enforce the collection of the same tax against other undivided interests
upon which the tax has not been paid. The tax upon the undivided interests upon which the
taxes have not been paid deleted text begin must deleted text end new text begin may new text end be collected as though the undivided interests were a
separate description.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end