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Minnesota Legislature

Office of the Revisor of Statutes

272.05 RESERVED TIMBER OR MINERAL RIGHTS OR INTERESTS IN LANDS
SUBJECT TO TAXATION; MAY BE SOLD FOR TAXES.
When lands are conveyed or transferred to the United States, to the state of Minnesota, or
to any governmental subdivision of either, for any purpose and the owner reserves any right or
interest in the timber upon or minerals in such land, such timber interest and any structure which
the owner of such timber or mineral interest may erect on such land shall be assessed and taxed as
real estate, and such mineral interest shall be assessed and taxed as minerals, separately from the
surface of the land, and these interests may be sold for taxes in the same manner and with the
same effect as other interests in real estate are sold for taxes.
History: (1978-1) 1925 c 170