1997 Minnesota Statutes

     281.23 Notice. 

    Subdivision 1.    Duty of auditor.  In case any parcel 
 of land bid in for the state at any tax judgment sale has not 
 been redeemed by 120 days before the expiration of the period of 
 redemption of such parcel, it shall be the duty of the county 
 auditor thereupon forthwith to give notice of expiration of the 
 time for redemption of such parcel, as herein provided; 
 provided, that delay in giving such notice shall not affect the 
 validity thereof. 

    Subd. 2.    May cover parcels bid in at same tax sale.  
 All parcels of land bid in at the same tax judgment sale and 
 having the same period of redemption shall be covered by a 
 single posted notice, but a separate notice may be posted for 
 any parcel which may be omitted.  Such notice 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 all persons interested in the lands hereinafter 
 described: 

    You are hereby notified that the parcels of land 
 hereinafter described, situated in the county of 
 ................................, state of Minnesota, were bid 
 in for the state on the .........................  day of 
 ......................., 19....., at the tax judgment sale of 
 land for delinquent taxes for the year 19........; that the 
 legal descriptions and tax parcel identification numbers of such 
 parcels and names of the taxpayers and fee owners and in 
 addition those parties who have filed their addresses pursuant 
 to section 276.041, and the amount necessary to redeem as of the 
 date hereof and, at the election of the county auditor, the 
 current filed addresses of any such persons, are as follows: 

  Names (and 
  Current Filed 
  Addresses) for 
  the Taxpayers 
  and Fee Owners 
  and in Addition 
  Those Parties 
  Who Have Filed                                      Amount
  Their Addresses                        Tax      Necessary to
  Pursuant to               Legal       Parcel    Redeem as of
  section 276.041        Description    Number    Date Hereof 
  ................       ...........    ......    ............
  ................       ...........    ......    ............

    That the time for redemption of such lands from such sale 
 will expire 60 days after service of notice and the filing of 
 proof thereof in my office, as provided by law.  The redemption 
 must be made in my office.  

     FAILURE TO REDEEM SUCH LANDS PRIOR TO THE EXPIRATION OF 
 REDEMPTION WILL RESULT IN THE LOSS OF THE LAND AND FORFEITURE OF 
               SAID LAND TO THE STATE OF MINNESOTA.  

    Inquiries as to the proceedings set forth above can be made 
 to the County Auditor for the County of ..............., whose 
 address is set forth below.  

    Witness my hand and official seal this 
 ............................  day of ................, 19......  

                                   ......................... 
                                          County Auditor   

    (OFFICIAL SEAL) 

                                   ......................... 
                                          (Address)   
                                   .........................   
                                         (Telephone)."  

    Such notice shall be posted by the auditor in the auditor's 
 office, subject to public inspection, and shall remain so posted 
 until at least one week after the date of the last publication 
 of notice, as hereinafter provided.  Proof of such posting shall 
 be made by the certificate of the auditor, filed in the 
 auditor's office.  

    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 two successive 
 weeks in the official newspaper of the county, the notice 
 prescribed by subdivision 2.  

    Subd. 4.    Proof of publication.  Proof of publication 
 of such notice affidavit, as provided by law, shall be filed in 
 the office of the county auditor.  A single published notice 
 shall be sufficient for all parcels of land bid in at the same 
 tax judgment sale, having the same period of redemption, and 
 covered by a notice or notices kept posted during the time of 
 the publication, as hereinbefore provided.  

    Subd. 5.    Mailing of notice.  Forthwith after the 
 commencement of such publication, the county auditor shall cause 
 the notice of expiration of redemption to be mailed by certified 
 mail, return receipt requested, to all real property taxpayers 
 and fee owners and in addition to those parties who have filed 
 their addresses pursuant to section 276.041.  Proof of such 
 mailing shall be made by the certificate of the auditor filed in 
 the auditor's office.  Failure to receive the notice shall not 
 operate to postpone or excuse any default.  

    Subd. 5a.    Definition.  In this section, "occupied 
 parcel" means a parcel containing a structure subject to 
 property taxation. 

    Subd. 6.    Service of notice.  (a) Forthwith after the 
 commencement of such publication or mailing the county auditor 
 shall deliver to the sheriff of the county or any other person 
 not less than 18 years of age a sufficient number of copies of 
 such notice of expiration of redemption for service upon the 
 persons in possession of all parcels of such land as are 
 actually occupied and documentation if the certified mail notice 
 was returned as undeliverable or the notice was not mailed to 
 the address associated with the property.  Within 30 days after 
 receipt thereof, the sheriff or other person serving the notice 
 shall make such investigation as may be necessary to ascertain 
 whether or not the parcels covered by such notice are actually 
 occupied parcels, and shall serve a copy of such notice of 
 expiration of redemption upon the person in possession of each 
 parcel found to be an occupied parcel, in the manner prescribed 
 for serving summons in a civil action.  The sheriff or other 
 person serving the notice shall make prompt return to the 
 auditor as to all notices so served and as to all parcels found 
 vacant and unoccupied.  Such return shall be made upon a copy of 
 such notice and shall be prima facie evidence of the facts 
 therein stated. 

    If the notice is served by the sheriff, the sheriff shall 
 receive from the county, in addition to other compensation 
 prescribed by law, such fees and mileage for service on persons 
 in possession as are prescribed by law for such service in other 
 cases, and shall also receive such compensation for making 
 investigation and return as to vacant and unoccupied lands as 
 the county board may fix, subject to appeal to the district 
 court as in case of other claims against the county.  As to 
 either service upon persons in possession or return as to vacant 
 lands, the sheriff shall charge mileage only for one trip if the 
 occupants of more than two tracts are served simultaneously, and 
 in such case mileage shall be prorated and charged equitably 
 against all such owners. 

    (b) The secretary of state shall receive sheriff's service 
 for all out-of-state interests. 

    Subd. 7.    Expiration of time for redemption.  The time 
 for redemption of any parcel of land as to which notice of 
 expiration has been given, as provided in subdivisions 2, 3, 5, 
 and 6, shall expire 60 days after the giving of such notice and 
 the filing of proof thereof in the office of the county auditor. 

    Subd. 8.    Cost.  The cost of giving notice, as 
 provided by subdivisions 2, 3, 5, and 6, shall be paid by the 
 county.  The county may recover costs incurred for posting, 
 publishing, mailing, and serving the notice from the owner of 
 the parcel that is the subject of the notice. 

    Subd. 9.    Certificate.  After the time for redemption 
 of any lands shall have expired after notice given, as provided 
 in subdivisions 2, 3, 5, and 6, the county auditor shall execute 
 a certificate describing the lands, specifying the tax judgment 
 sale at which the same were bid in for the state, and stating 
 that the time for redemption thereof has expired after notice 
 given as provided by law and that absolute title thereto has 
 vested in the state of Minnesota.  Such certificate shall be 
 recorded in the office of the county recorder and thereafter 
 filed in the office of the county auditor, except that in case 
 of registered land such certificate shall be filed in the office 
 of the registrar of titles and a duplicate filed in the office 
 of the county auditor.  Such certificate and the record thereof 
 shall be prima facie evidence of the facts therein stated, but 
 failure to execute or record or file such certificate shall not 
 affect the validity of any proceedings hereunder respecting such 
 lands or the title of the state thereto. 

    HIST: (2164-12) 1935 c 278 s 8; 1976 c 181 s 2; 1Sp1981 c 1 
 art 2 s 17; 1983 c 342 art 15 s 26; 1Sp1985 c 14 art 20 s 12; 
 1986 c 444; 1992 c 511 art 4 s 19; 1993 c 158 s 2; 1997 c 231 
 art 2 s 27,28