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Minnesota Legislature

Office of the Revisor of Statutes

Key: (1) language to be deleted (2) new language

  
    Laws of Minnesota 1993 

                        CHAPTER 158-H.F.No. 259 
           An act relating to local government; providing for the 
          publication of certain accounts and delinquent 
          property tax information; amending Minnesota Statutes 
          1992, sections 281.13; 281.23, subdivision 3; and 
          375.17. 
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
    Section 1.  Minnesota Statutes 1992, section 281.13, is 
amended to read: 
    281.13 [NOTICE OF EXPIRATION OF REDEMPTION.] 
    Every person holding a tax certificate after expiration of 
three years after the date of the tax sale under which the same 
was issued, may present such certificate to the county auditor; 
and thereupon the auditor shall prepare, under the auditor's 
hand and official seal, a notice, directed to the person or 
persons in whose name such lands are assessed, specifying the 
description thereof, the amount for which the same was sold, the 
amount required to redeem the same, exclusive of the costs to 
accrue upon such notice, and the time when the redemption period 
will expire.  If, at the time when any tax certificate is so 
presented, such lands are assessed in the name of the holder of 
the certificate, such notice shall be directed also to the 
person or persons in whose name title in fee of such land 
appears of record in the office of the county recorder.  The 
auditor shall deliver such notice to the party applying 
therefor, who shall deliver it to the sheriff of the proper 
county for service.  Within 20 days after receiving it, the 
sheriff shall serve such notice upon the persons to whom it is 
directed, if to be found in the sheriff's county, in the manner 
prescribed for serving a summons in a civil action; if not so 
found, then upon the person in possession of the land, and make 
return thereof to the auditor.  In the case of land held in 
joint tenancy the notice shall be served upon each joint 
tenant.  If one or more of the persons to whom the notice is 
directed cannot be found in the county, and there is no one in 
possession of the land, of each of which facts the return of the 
sheriff so specifying shall be prima facie evidence, service 
shall be made upon those persons that can be found and service 
shall also be made by three two weeks' published notice, proof 
of which publication shall be filed with the auditor. 
    When the records in the office of the county recorder show 
that any lot or tract of land is encumbered by an unsatisfied 
mortgage or other lien, and show the post office address of the 
mortgagee or lienee, or if the same has been assigned, the post 
office address of the assignee, the person holding such tax 
certificate shall serve a copy of such notice upon such 
mortgagee, lienee, or assignee by certified mail addressed to 
such mortgagee, lienee, or assignee at the post office address 
of the mortgagee, lienee, or assignee as disclosed by the 
records in the office of the county recorder, at least 60 days 
prior to the time when the redemption period will expire. 
    The notice herein provided for shall be sufficient if 
substantially in the following form: 

                  "NOTICE OF EXPIRATION OF REDEMPTION 
    Office of the County Auditor 
    County of ......................., State of Minnesota. 
    To .............................. 
    You are hereby notified that the following described piece 
or parcel of land, situated in the county of 
......................., and State of Minnesota, and known and 
described as follows:  ......... 
............................................................ 
.........., is now assessed in your name; that on the 
........................ day of May, ....................., at 
the sale of land pursuant to the real estate tax judgment, duly 
given and made in and by the district court in and for said 
county of ......................................, on the 
................................. day of March, .............., 
in proceedings to enforce the payment of taxes delinquent upon 
real estate for the year .............. for said county of 
........... ......................., the above described piece 
or parcel of land was sold for the sum of $............., and 
the amount required to redeem such piece or parcel of land from 
such sale, exclusive of the cost to accrue upon this notice, is 
the sum of $............, and interest at the rate of 
............... percent per annum from said 
............................. day of ......................, 
..................., to the day such redemption is made, and 
that the tax certificate has been presented to me by the holder 
thereof, and the time for redemption of such piece or parcel of 
land from such sale will expire 60 days after the service of 
this notice and proof thereof has been filed in my office. 
    Witness my hand and official seal this 
............................  day of ................, 
................. 
    ................. 
    (OFFICIAL SEAL) 
    County Auditor of 
    ...................... County, Minnesota." 
    Sec. 2.  Minnesota Statutes 1992, section 281.23, 
subdivision 3, is amended to read: 
    Subd. 3.  [PUBLICATION.] As soon as practicable after the 
posting of the notice prescribed in subdivision 2, the county 
auditor shall cause to be published for three two successive 
weeks in the official newspaper of the county, the notice 
prescribed by subdivision 2.  
     Sec. 3.  Minnesota Statutes 1992, section 375.17, is 
amended to read: 
    375.17 [PUBLICATION OF FINANCIAL STATEMENTS.] 
    Subdivision 1.  [STATEMENT CONTENTS; SUMMARIES.] Annually, 
not later than the first Tuesday after the first Monday in 
March, the county board shall make a full and accurate statement 
of the receipts and expenditures of the preceding year, which 
shall contain a statement of the assets and liabilities, a 
summary of receipts, disbursements, and balances of all county 
funds together with a detailed statement of each fund account, 
under the form and style prescribed by and on file with the 
state auditor.  The prescribed form and any changes or 
modifications of it shall so far as practical be uniform for all 
counties and be approved by the attorney general and the state 
printer.  Before June 1 Annually the board shall publish the 
statement or a summary of the statement in a form as prescribed 
by the state auditor, for one issue in a duly qualified legal 
newspaper in the county. 
    Subd. 2.  [FULL STATEMENT; PUBLICATION CONDITIONS.] If the 
board elects to publish the full statement, it may refrain from 
publishing: 
    (1) an itemized account of amounts paid out, to whom and 
for what purpose to the extent that the published proceedings of 
the county board contain the information, if all disbursements 
aggregating $5,000 or more to any person are set forth in a 
schedule of major disbursements showing amounts paid out, to 
whom and for what purpose and are made a part of, and published 
with, the financial statement.  The county board may refrain 
from publishing; 
    (2) the names and amounts of salaries and expenses paid to 
employees but shall publish the totals of disbursements for 
salaries and expenses.  The county board may refrain from 
publishing; and 
    (3) the names of persons receiving poor relief or direct 
relief human services aid and the amounts paid to each, but the 
totals of the disbursements for those purposes must be published.
    This subdivision does not apply to a summary published 
pursuant to subdivision 1. 
    Subd. 3.  [FILING.] In addition to the publication in the 
newspaper designated by the board as the official newspaper for 
publication of the financial statement, the statement shall be 
published in one other newspaper, if one of general circulation 
is located in a different municipality in the county than the 
official newspaper.  The county board shall call for separate 
bids for each publication.  If a provision of this section is 
inconsistent with section 393.07, the provisions of that section 
shall prevail.  The financial statement must be filed with the 
county auditor for public inspection. 
    Sec. 4.  [EFFECTIVE DATE.] 
    This act takes effect the day after final enactment. 
    Presented to the governor May 11, 1993 
    Signed by the governor May 14, 1993, 9:09 a.m.