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Minnesota Legislature

Office of the Revisor of 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