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Minnesota Legislature

Office of the Revisor of Statutes

272.194 NOTICES.
Immediately after a parcel of land has been coded under the county code system, the county
auditor shall give notice by certified mail, except in cases where the owner acknowledges in
writing having been informed of the code number, to the owner of the land, if the address of the
owner can be ascertained from the tax duplicates in the office of the county treasurer. Such notice
shall describe the land according to the description used in the instrument of conveyance, of
record in the office of the county recorder or registrar of titles, or the description of the land as
then carried on the assessment and tax rolls of the county, and shall also give the code number
assigned to such parcel of land under the county code system, and shall further state that such
parcel of land will thereafter be described, for taxation purposes, by said code number. The county
auditor shall make an affidavit of mailing such notice, stating therein the name and address of the
owner to whom such notice was mailed. Such affidavit shall be filed in the office of the county
auditor. When a deed or other instrument conveying land is presented to the county auditor for
transfer, as provided by section 272.12, if such land has theretofore been coded under the county
code system, or if the land conveyed in such instrument is described by metes and bounds and
the county auditor determines that it should be coded under the county code system, the county
auditor, instead of giving notice to the owner by certified mail, as hereinbefore provided, may
note upon said instrument, over official signature, the words "the land described within has
been coded and is described for taxation purposes, as follows: (here enter the coded description
assigned to said parcel of land in full.)"
History: 1951 c 638 s 4; 1957 c 371 s 4; 1976 c 181 s 2; 1978 c 674 s 60; 1986 c 444