Minnesota Legislature
SF 3185
as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am
Current Version - as introduced
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A bill for an act
relating to taxation; property; requiring that current property taxes be paid before
recording deeds or other conveyances on certain types of property; amending
Minnesota Statutes 2004, section 272.12.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2004, section 272.12, is amended to read:
272.12 CONVEYANCES, TAXES PAID BEFORE RECORDING.
new text begin (a) new text end When:
deleted text begin (a)deleted text end new text begin (1)new text end a deed or other instrument conveying land,
deleted text begin (b)deleted text end new text begin (2)new text end a plat of any town site or addition thereto,
deleted text begin (c)deleted text end new text begin (3)new text end a survey required pursuant to section 508.47,
deleted text begin (d)deleted text end new text begin (4)new text end a condominium plat subject to chapter 515 or 515A or a declaration that
contains such a plat, or
deleted text begin (e)deleted text end new text begin (5)new text end a common interest community plat subject to chapter 515B or a declaration
that contains such a plat,
is presented to the county auditor for transfer, the auditor shall ascertain from the records
if there deleted text begin bedeleted text end new text begin arenew text end taxes deleted text begin delinquentdeleted text end upon the land described therein, or if it has been sold for
taxes. An assignment of a sheriff's or referee's certificate of sale, when the certificate of
sale describes real estate, and certificates of redemption from mortgage or lien foreclosure
sales, when the certificate of redemption encompasses real estate and is issued to a junior
creditor, are considered instruments conveying land for the purposes of this section and
section 272.121.
new text begin (b) new text end Ifnew text begin there are:
new text end
new text begin
(1) current or delinquent taxes on property classified as homestead under section
273.13, subdivision 22, paragraphs (a) and (b), or property classified as commercial or
industrial under section 273.13, subdivision 24, whose estimated market value for the
previous assessment year is equal to or less than $250,000, the auditor shall certify to the
same, and upon payment of the taxes, or if there are no delinquent taxes and the current
year's taxes have been paid, shall transfer the land upon the books of the auditor's office,
and note upon the instrument, over the official signature, the words "current taxes paid, no
delinquent taxes, and transfer entered," or
new text end
deleted text begin there are taxesdeleted text end new text begin (2)new text end delinquentnew text begin taxes on any other property not included in clause (1)new text end ,
the auditor shall certify to the same; and upon payment of deleted text begin suchdeleted text end new text begin thenew text end taxes, or in case no
taxes are delinquent, shall transfer the land upon the books of the auditor's office, and
note upon the instrument, over official signature, the words, "no delinquent taxes and
transfer entereddeleted text begin ,deleted text end new text begin .new text end " deleted text begin or,deleted text end
new text begin (c) new text end If the land described new text begin paragraph (b), clause (1) or (2) new text end has been sold or assigned to
an actual purchaser for taxes, the words "paid by sale of land described within;" and, unless
such statement is made upon such instrument, the county recorder or the registrar of titles
shall refuse to receive or record the same; provided, that sheriff's or referees' certificates
of sale on execution or foreclosure of a lien or mortgage, certificates of redemption from
mortgage or lien foreclosure sales issued to the redeeming mortgagor or lienee, deeds
of distribution made by a personal representative in probate proceedings, decrees and
judgments, receivers receipts, patents, and copies of town or statutory city plats, in case
the original plat filed in the office of the county recorder has been lost or destroyed, and
the instruments releasing, removing and discharging reversionary and forfeiture provisions
affecting title to land and instruments releasing, removing or discharging easement rights
in land or building or other restrictions, may be recorded without such certificate; and,
provided that instruments conveying land and, as appurtenant thereto an easement over
adjacent tract or tracts of land, may be recorded without such certificate as to the land
covered by such easement; and provided further, that any instrument granting an easement
made in favor of any public utility or pipe line for conveying gas, liquids or solids in
suspension, in the nature of a right-of-way over, along, across or under a tract of land may
be recorded without such certificate as to the land covered by such easement. Documents
governing homeowners associations of condominiums, townhouses, common interest
ownership communities, and other planned unit developments may be recorded without
the auditor's certificate to the extent provided in section 515B.1-116(f).
new text begin (d) new text end A deed of distribution made by a personal representative in a probate proceeding,
a decree, or a judgment that conveys land shall be presented to the county auditor, who
shall transfer the land upon the books of the auditor's office and note upon the instrument,
over official signature, the words, "transfer entered", and the instrument may then be
recorded. A decree or judgment that affects title to land but does not convey land may be
recorded without presentation to the auditor.
new text begin (e) new text end A violation of this section by the county recorder or the registrar of titles shall
be a gross misdemeanor, and, in addition to the punishment therefor, the recorder or
registrar shall be liable to the grantee of any instrument so recorded for the amount of
any damages sustained.
new text begin (f) new text end When, as a condition to permitting the recording of deed or other instrument
affecting the title to real estate previously forfeited to the state under the provisions of
sections 281.16 to 281.25, county officials, after such real estate has been purchased or
repurchased, have required the payment of taxes erroneously assumed to have accrued
against such real estate after forfeiture and before the date of purchase or repurchase, the
sum required to be so paid shall be refunded to the persons entitled thereto out of moneys
in the funds in which the sum so paid was placed. Delinquent taxes are those taxes deemed
delinquent under section 279.02.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for deeds or other conveyances
recorded on or after July 1, 2006.
new text end