2004 Minnesota Statutes

     272.45 Taxes paid by tenant or other person become lien, 
  upon notice filed with county recorder. 

    When any tax on land is paid by or collected from any 
 occupant or tenant, or any other person, which, by agreement or 
 otherwise, ought to have been paid by the owner, lessor, or 
 other party in interest, such occupant, tenant, or other 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.  Any such person making 
 such payment may file with the county recorder of the proper 
 county a notice stating the amount and date of such payment, and 
 whether paid as occupant, tenant, or otherwise, 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 book of miscellaneous 
 records.  Upon the payment of any such lien, the person filing 
 such notice shall satisfy the same of record. 

    HIST: (2210) RL s 984; 1976 c 181 s 2; 1986 c 444