1998 Minnesota Statutes

     281.13 Notice of expiration of redemption. 

    Every person holding a tax certificate after expiration of 
 three years, or the redemption period specified in section 
 281.17 if shorter, 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 or any other person not less than 18 years of age for 
 service.  Within 20 days after receiving it, the sheriff or 
 other person serving the notice shall serve such notice upon the 
 persons to whom it is directed, if to be found in the 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 or other person serving the notice 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 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." 

    HIST: (2163) RL s 956; 1919 c 470; 1921 c 501 s 1; 1969 c 753 
 s 1; 1976 c 181 s 2; 1978 c 674 s 60; 1986 c 444; 1993 c 158 s 
 1; 1994 c 639 art 1 s 10; 1997 c 231 art 2 s 26