Minnesota Legislature
SF 3747
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; providing for payment of taxes by lienholders and
other persons with an interest in the property; amending Minnesota Statutes
2004, sections 272.44; 272.45.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2004, section 272.44, is amended to read:
272.44 TAXES PAID BY LIEN HOLDERS ARE deleted text begin AN ADDITIONALdeleted text end new text begin ADDED
TOnew text end LIEN.
Any person who has a lien, by mortgage or otherwise, upon any land upon which the
taxes have not been paidnew text begin when they came duenew text end , may pay such taxes before or after the same
become delinquent, and the interest, penalty, and costs, if any, thereon; and the money so
paid shall be deleted text begin an additionaldeleted text end new text begin added to thenew text end lien on such land; and, with the interest thereon
at the rate specified in the mortgage deleted text begin ordeleted text end new text begin ,new text end other instrument, new text begin or by law, new text end shall be collectible
with, as a part of, and in the same manner as the amount secured by the original lien. No
interest shall accrue on the taxes so paid by such deleted text begin mortgageedeleted text end new text begin lienholdernew text end prior to June first
of the year in which such taxes become due and payable.
Sec. 2.
Minnesota Statutes 2004, section 272.45, is amended to read:
272.45 TAXES PAID BY TENANTnew text begin , OCCUPANT,new text end OR OTHER PERSON
BECOME LIEN, UPON NOTICE FILED WITH COUNTY RECORDERnew text begin OR
REGISTRAR OF TITLESnew text end .
When any new text begin past due or delinquent new text end tax on land is paid by deleted text begin or collected fromdeleted text end any
occupantdeleted text begin ordeleted text end new text begin ,new text end tenant, or deleted text begin any otherdeleted text end personnew text begin with an interest in the land other than a lien, or a
person acting on that person's behalfnew text end , which, by agreement or otherwise, ought to have
been paid by the owner, lessor, or other party in interest, such occupant, tenant, or deleted text begin otherdeleted text end
person may recover by action the amount which such owner, lessor, or party in interest
ought to have paid, with interest thereon at the rate of 12 percent per annum, or may retain
the same from any rent due or accruing from the person to such owner or lessor for land on
which such tax is so paid. deleted text begin Any suchdeleted text end new text begin Anew text end person making deleted text begin suchdeleted text end new text begin anew text end payment new text begin under this section
new text end may file with the county recorder new text begin or registrar of titles new text end of the proper county a notice stating
the amount and date of such payment, and deleted text begin whether paid as occupant, tenant, or otherwisedeleted text end new text begin
stating the interest claimed in the landnew text end , with a description of the land against which the
taxes were charged; and the same shall thereupon be a lien upon such land in favor of the
person paying the same until the same is paid. The county recorder shall record such
notice in the deleted text begin book of miscellaneous recordsdeleted text end new text begin indices maintained by the county recordernew text end .
new text begin The registrar of titles shall record the notice on the certificate of title for the land. new text end Upon
the payment of any such lien, the person filing such notice shall satisfy the same of record.