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Minnesota Legislature

Office of the Revisor of Statutes

HF 1181

as introduced - 91st Legislature (2019 - 2020) Posted on 02/14/2019 03:18pm

KEY: stricken = removed, old language.
underscored = added, new language.

Bill Text Versions

Engrossments
Introduction Posted on 02/14/2019

Current Version - as introduced

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A bill for an act
relating to taxation; property; modifying documentation of tax-forfeited land sale;
amending Minnesota Statutes 2018, section 282.01, subdivision 6.

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

Section 1.

Minnesota Statutes 2018, section 282.01, subdivision 6, is amended to read:


Subd. 6.

Duties of commissioner after sale.

new text begin(a) new text endWhen any sale has been made by the
county auditor under sections 282.01 to 282.13, the auditor shall immediately certify to the
commissioner of revenue such information relating to such sale, on such forms as the
commissioner of revenue may prescribe as will enable the commissioner of revenue to
prepare an appropriate deed if the sale is for cash, or keep necessary records if the sale is
on terms; and not later than October 31 of each year the county auditor shall submit to the
commissioner of revenue a statement of all instances wherein any payment of principal,
interest, or current taxes on lands held under certificate, due or to be paid during the preceding
calendar years, are still outstanding at the time such certificate is made. When such statement
shows that a purchaser or the purchaser's assignee is in default, the commissioner of revenue
may instruct the county board of the county in which the land is located to cancel said
certificate of sale in the manner provided by subdivision 5, provided that upon
recommendation of the county board, and where the circumstances are such that the
commissioner of revenue after investigation is satisfied that the purchaser has made every
effort reasonable to make payment of both the annual installment and said taxes, and that
there has been no willful neglect on the part of the purchaser in meeting these obligations,
then the commissioner of revenue may extend the time for the payment for such period as
the commissioner may deem warranted, not to exceed one year. On payment in full of the
purchase price, appropriate conveyance in fee, in such form as may be prescribed by the
attorney general, shall be issued by the commissioner of revenue, which conveyance must
be recorded by the county and shall have the force and effect of a patent from the state
subject to easements and restrictions of record at the date of the tax judgment sale, including,
but without limitation, permits for telephone and electric power lines either by underground
cable or conduit or otherwise, sewer and water lines, highways, railroads, and pipe lines for
gas, liquids, or solids in suspension.

new text begin (b) The commissioner of revenue shall issue an appropriate conveyance in fee (1) upon
the approval from the county auditor, or (2) when approval from the county auditor is given
based upon written confirmation from a licensed closing agent, title insurer, or title insurance
agent as specified in section 82.641. For purposes of this paragraph, "written confirmation"
means a written commitment or approval that the funding for the conveyance is held in an
escrow account available for disbursement upon delivery of a conveyance. The conveyance
issued by the commissioner of revenue shall not be effective as a conveyance until it is
recorded. The conveyance shall be issued to the county auditor where the land is located.
Upon receipt of the conveyance, the county auditor shall hold the conveyance until the
conveyance is requested from a licensed closing agent, title insurer, or title insurance agent
to settle and close on the conveyance. If a request for the conveyance is not made within
30 days of the date the conveyance is issued by the commissioner of revenue, the county
auditor shall return the conveyance to the commissioner. If the conveyance is delivered to
the licensed closing agent, title insurer, or title insurance agent and the closing does not
occur within ten days of the request, the licensed closing agent, title insurer, or title insurance
agent shall immediately return the conveyance to the county auditor and, upon receipt, the
county auditor shall return the conveyance to the commissioner of revenue. The commissioner
of revenue shall cancel and destroy all conveyances returned by the county auditor pursuant
to this subdivision. The licensed closing agent, title insurer, or title insurance agent must
promptly record the conveyance after the closing and must deliver an attested or certified
copy to the county auditor and to the grantee or grantees named on the conveyance.
new text end