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Minnesota Legislature

Office of the Revisor of Statutes

The county shall assess a service fee of the amount determined by the county board as
reasonably necessary to recover all costs incurred, against each parcel included in the delinquent
tax list filed pursuant to section 279.05. The unpaid fees shall constitute a lien against the property
in the manner provided in section 272.31 for unpaid taxes. When the fee is collected, the general
revenue fund of the county shall be credited to defray costs incurred by the county auditor and
the court administrator of district court to prepare and publish the delinquent tax list and to
enter judgment if no answer is filed.
History: 1983 c 342 art 15 s 7; 1Sp1986 c 3 art 1 s 82; 2004 c 182 s 2