CHAPTER 279. DELINQUENT REAL ESTATE TAXES
Table of Sections
|279.01||DUE DATES; PENALTIES.|
|279.02||DUTIES OF COUNTY AUDITOR AND TREASURER.|
|279.025||PAYMENT OF DELINQUENT PROPERTY TAXES, SPECIAL ASSESSMENTS.|
|279.03||INTEREST ON DELINQUENT PROPERTY TAXES.|
|279.05||DELINQUENT LIST, FILING, EFFECT.|
|279.06||COPY OF LIST AND NOTICE.|
|279.09||PUBLICATION OF NOTICE AND LIST.|
|279.091||MAILING OF NOTICE AND LIST; FAILURE TO MAIL.|
|279.092||PUBLICATION AND RELATED COSTS.|
|279.11||Repealed, 1Sp1981 c 1 art 8 s 19
|279.12||CERTIFICATE BEFORE PAYMENT.|
|279.13||AFFIDAVIT OF PUBLICATION.|
|279.131||AFFIDAVIT OF MAILING.|
|279.14||CONCLUSIVENESS OF JUDGMENT, JURISDICTIONAL DEFECTS.|
|279.15||WHO MAY ANSWER; FORM.|
|279.16||JUDGMENT WHEN NO ANSWER; FORM; ENTRY.|
|279.17||PROCEEDINGS ON ANSWER.|
|279.19||APPLICATION FOR JUDGMENT.|
|279.20||PAPERS FILED BY CLERK.|
|279.22||OPENING AND VACATING OF TAX JUDGMENTS.|
|279.23||COPY OF JUDGMENT TO COUNTY AUDITOR.|
|279.24||Repealed, 1983 c 342 art 15 s 39
|279.25||PAYMENT BEFORE JUDGMENT.|
|279.32||DELINQUENT TAXES; ENTRY OF JUDGMENT IN CERTAIN CASES.|
|279.33||CANCELLATION OF CERTIFICATES OF FORFEITURE FOR LANDS WHICH WERE EXEMPT.|
|279.34||APPLICATION BY OWNER.|
|279.35||Repealed, 1965 c 45 s 73
|279.36||Repealed, 1965 c 45 s 73
|279.37||CONFESSION OF JUDGMENT FOR DELINQUENT TAXES.|
279.001 PURPOSES; POLICY.
Laws pertaining to the processing of delinquent real estate taxes in this state respecting
billing, delinquency, judgment, sale, forfeiture, and redemption create risks respecting the validity
of the title of the state, or its successors in interest, arising out of the tax forfeiture process.
It is the policy of the state of Minnesota that the body of law pertaining to the processing of
delinquent real property taxes be liberally construed in favor of the state, its officers, agents, and
its successors in interest, to accomplish the following:
(a) to promote the policy of unfettered marketability as expressed in section
(b) to provide for uniform and reasonable notices to taxpayers and other interested parties
with regard to:
(1) mailing of billing notices;
(2) notice of delinquency, judgment, and sale;
(3) notice of expiration of the redemption period; and
(c) to eliminate other potential defects or ambiguities as fetter the marketability of title
held by the state, or its successors in interest.
History: 1983 c 342 art 15 s 1
279.01 DUE DATES; PENALTIES.
Subdivision 1. Due dates; penalties.
Except as provided in subdivision 3 or 4, on May
16 or 21 days after the postmark date on the envelope containing the property tax statement,
whichever is later, a penalty shall accrue and thereafter be charged upon all unpaid taxes on real
estate on the current lists in the hands of the county treasurer. The penalty shall be at a rate of
two percent on homestead property until May 31 and four percent on June 1. The penalty on
nonhomestead property shall be at a rate of four percent until May 31 and eight percent on June
1. This penalty shall not accrue until June 1 of each year, or 21 days after the postmark date on
the envelope containing the property tax statements, whichever is later, on commercial use real
property used for seasonal residential recreational purposes and classified as class 1c or 4c, and on
other commercial use real property classified as class 3a, provided that over 60 percent of the
gross income earned by the enterprise on the class 3a property is earned during the months of
May, June, July, and August. Any property owner of such class 3a property who pays the first
half of the tax due on the property after May 15 and before June 1, or 21 days after the postmark
date on the envelope containing the property tax statement, whichever is later, shall attach an
affidavit to the payment attesting to compliance with the income provision of this subdivision.
Thereafter, for both homestead and nonhomestead property, on the first day of each month
beginning July 1, up to and including October 1 following, an additional penalty of one percent
for each month shall accrue and be charged on all such unpaid taxes provided that if the due date
was extended beyond May 15 as the result of any delay in mailing property tax statements no
additional penalty shall accrue if the tax is paid by the extended due date. If the tax is not paid by
the extended due date, then all penalties that would have accrued if the due date had been May 15
shall be charged. When the taxes against any tract or lot exceed $50, one-half thereof may be
paid prior to May 16 or 21 days after the postmark date on the envelope containing the property
tax statement, whichever is later; and, if so paid, no penalty shall attach; the remaining one-half
shall be paid at any time prior to October 16 following, without penalty; but, if not so paid, then a
penalty of two percent shall accrue thereon for homestead property and a penalty of four percent
on nonhomestead property. Thereafter, for homestead property, on the first day of November an
additional penalty of four percent shall accrue and on the first day of December following, an
additional penalty of two percent shall accrue and be charged on all such unpaid taxes. Thereafter,
for nonhomestead property, on the first day of November and December following, an additional
penalty of four percent for each month shall accrue and be charged on all such unpaid taxes. If
one-half of such taxes shall not be paid prior to May 16 or 21 days after the postmark date on the
envelope containing the property tax statement, whichever is later, the same may be paid at any
time prior to October 16, with accrued penalties to the date of payment added, and thereupon no
penalty shall attach to the remaining one-half until October 16 following.
This section applies to payment of personal property taxes assessed against improvements to
leased property, except as provided by section
277.01, subdivision 3
A county may provide by resolution that in the case of a property owner that has multiple
tracts or parcels with aggregate taxes exceeding $50, payments may be made in installments as
provided in this subdivision.
The county treasurer may accept payments of more or less than the exact amount of a tax
installment due. If the accepted payment is less than the amount due, payments must be applied
first to the penalty accrued for the year the payment is made. Acceptance of partial payment of
tax does not constitute a waiver of the minimum payment required as a condition for filing an
appeal under section
or any other law, nor does it affect the order of payment of delinquent
taxes under section
Subd. 2. Abatement of penalty.
The county board may, with the concurrence of the county
treasurer, delegate to the county treasurer the power to abate the penalty provided for late payment
of taxes in the current year. Notwithstanding section
, if any county board so elects,
the county treasurer may abate the penalty on finding that the imposition of the penalty would
be unjust and unreasonable.
Subd. 3. Agricultural property.
In the case of class 1b agricultural homestead, class 2a
agricultural homestead property, and class 2b(3) agricultural nonhomestead property, no penalties
shall attach to the second one-half property tax payment as provided in this section if paid by
November 15. Thereafter for class 1b agricultural homestead and class 2a homestead property, on
November 16 following, a penalty of six percent shall accrue and be charged on all such unpaid
taxes and on December 1 following, an additional two percent shall be charged on all such unpaid
taxes. Thereafter for class 2b(3) agricultural nonhomestead property, on November 16 following,
a penalty of eight percent shall accrue and be charged on all such unpaid taxes and on December 1
following, an additional four percent shall be charged on all such unpaid taxes.
If the owner of class 1b agricultural homestead, class 2a, or class 2b(3) agricultural property
receives a consolidated property tax statement that shows only an aggregate of the taxes and
special assessments due on that property and on other property not classified as class 1b
agricultural homestead, class 2a, or class 2b(3) agricultural property, the aggregate tax and special
assessments shown due on the property by the consolidated statement will be due on November 15.
Subd. 4. Seasonal residential recreational property.
In the case of class 4c seasonal
residential recreational property not used for commercial purposes, penalties shall accrue and be
charged on unpaid taxes at the times and at the rates provided in subdivision 1 for homestead
History: (2104) RL s 903; 1923 c 324; 1925 c 155 s 1; 1931 c 316 s 1; 1933 c 121 s 1; 1963
c 18 s 1; 1974 c 459 s 1; 1980 c 437 s 10; 1983 c 342 art 7 s 13; 1984 c 502 art 3 s 17; 1985 c
300 s 12; 1Sp1985 c 14 art 4 s 82; 1986 c 444; 1Sp1986 c 1 art 4 s 34,51; 1987 c 268 art 6 s
43; art 7 s 48; 1988 c 719 art 6 s 13,14; 1989 c 277 art 2 s 43,44; 1990 c 480 art 8 s 10; 1991
c 291 art 12 s 15,16; 1992 c 511 art 2 s 25; 1995 c 264 art 3 s 19,20; 1997 c 7 art 1 s 111;
2002 c 377 art 9 s 5; 2005 c 151 art 2 s 17
279.02 DUTIES OF COUNTY AUDITOR AND TREASURER.
On the first business day in January, of each year, the county treasurer shall return the tax
lists on hand to the county auditor, who shall compare the same with the statements receipted
for by the treasurer on file in the auditor's office and each tract or lot of real property against
which the taxes, or any part thereof, remain unpaid, shall be deemed delinquent, and thereupon
an additional penalty of two percent on the amount of the original tax remaining unpaid shall
immediately accrue and thereafter be charged upon all such delinquent taxes; and any auditor
who shall make out and deliver any statement of delinquent taxes without including therein the
penalties imposed by law, and any treasurer who shall receive payment of such taxes without
including in such payment all items as shown on the auditor's statement, shall be liable to the
county for the amounts of any items omitted.
History: (2105) RL s 904; 1931 c 316 s 2; 1933 c 121 s 2; 1943 c 281 s 1; 1Sp1981 c 1
art 8 s 13; 1986 c 444
279.025 PAYMENT OF DELINQUENT PROPERTY TAXES, SPECIAL ASSESSMENTS.
Payment of delinquent property tax and related interest and penalties and special assessments
shall be paid with United States currency or by check or money order drawn on a bank or other
financial institution in the United States.
History: 1992 c 592 s 5; 1993 c 375 art 3 s 38
279.03 INTEREST ON DELINQUENT PROPERTY TAXES.
Subdivision 1. Rate.
The rate of interest on delinquent property taxes levied in 1979 and
prior years is fixed at six percent per year until January 1, 1983. Thereafter interest is payable
at the rate determined pursuant to section
. The rate of interest on delinquent property
taxes levied in 1980 and subsequent years is the rate determined pursuant to section
provisions of law except section
providing for the calculation of interest at any different
rate on delinquent taxes in any notice or proceeding in connection with the payment, collection,
sale, or assignment of delinquent taxes, or redemption from such sale or assignment are hereby
amended to correspond herewith. Section
shall continue in force with respect to judgments
arising out of petitions for review filed pursuant to chapter 278 irrespective of the levy year.
For property taxes levied in 1980 and prior years, interest is to be calculated at simple
interest from the second Monday in May following the year in which the taxes become due until
the time that the taxes and penalties are paid, computed on the amount of unpaid taxes, penalties
and costs. For property taxes levied in 1981 and subsequent years, interest shall commence on the
first day of January following the year in which the taxes become due, but the county treasurer
need not calculate interest on unpaid taxes and penalties on the tax list returned to the county
auditor pursuant to section
If interest is payable for a portion of a year, the interest is calculated only for the months
that the taxes or penalties remain unpaid, and for this purpose a portion of a month is deemed
to be a whole month.
Subd. 1a. Rate after December 31, 1990.
(a) Except as provided in paragraph (b), interest
on delinquent property taxes, penalties, and costs unpaid on or after January 1, 1991, shall
be payable at the per annum rate determined in section
270C.40, subdivision 5
. If the rate so
determined is less than ten percent, the rate of interest shall be ten percent. The maximum per
annum rate shall be 14 percent if the rate specified under section
270C.40, subdivision 5
14 percent. The rate shall be subject to change on January 1 of each year.
(b) If a person is the owner of one or more parcels of property on which taxes are delinquent,
and the delinquent taxes are more than 25 percent of the prior year's school district levy, interest
on the delinquent property taxes, penalties, and costs unpaid after January 1, 1992, shall be
payable at twice the rate determined under paragraph (a) for the year.
Subd. 2. Composite judgment.
Amounts included in composite judgments authorized by
279.37, subdivision 1
, and confessed on or after July 1, 1982, are subject to interest at
the rate determined pursuant to section
. Amounts confessed under this authority after
December 31, 1990, are subject to interest at the rate calculated under subdivision 1a. During
each calendar year, interest shall accrue on the unpaid balance of the composite judgment from
the time it is confessed until it is paid. The rate of interest is subject to change each year in the
same manner that section
or subdivision 1a, whichever is applicable, for rate changes.
Interest on the unpaid contract balance on judgments confessed before July 1, 1982, is payable at
the rate applicable to the judgment at the time that it was confessed.
History: (2105-1) 1931 c 315; 1933 c 121 s 3; 1943 c 281 s 2,3; 1979 c 50 s 34; 1980 c 437
s 11; 1Sp1981 c 1 art 8 s 14; 1982 c 523 art 39 s 2; 1990 c 480 art 8 s 11,12; 1991 c 265 art 9 s
67; 1991 c 291 art 1 s 32; 1992 c 511 art 4 s 16; 2005 c 151 art 2 s 17
The provisions of sections
shall not apply to the taxes levied for a specific
year, the time and method of payment of which, or the penalties and interest on which, are
provided for or fixed by any other valid law.
History: (2105-2) 1933 c 121 s 4
279.05 DELINQUENT LIST, FILING, EFFECT.
On or before February 15th, in each year, the county auditor shall file with the court
administrator of the district court of the county a list of the delinquent taxes upon real estate
within the county, which list shall contain a description of each parcel of land on which such taxes
shall be so delinquent, except such parcels as shall have theretofore been bid in by the state and
not redeemed. The list shall contain the following information:
(a) a legal description of the land and tax parcel or identification number of each parcel of
land on which taxes shall be so delinquent except those parcels as shall have theretofore been bid
in by the state and not redeemed;
(b) names of the taxpayers and fee owners and in addition those parties who have filed their
addresses pursuant to section
, and, at the election of the county auditor, the current
filed addresses; and
(c) the total amount of taxes and penalties, with the years for which the same are delinquent,
set opposite the description.
The filing of such list shall have the effect of filing a complaint in an action by the county
against each parcel of land therein described, to enforce payment of the taxes and penalties therein
appearing against it, and shall be deemed the institution of such action, and the same shall operate
as notice of the pendency thereof. The auditor shall verify the list by affidavit. The affidavit
shall be substantially in the following form:
|State of Minnesota
................., being by me first duly sworn, deposes, and says that ..he is the auditor of the
county of .................; that ..he has examined the foregoing list, and knows the contents thereof;
and that the same is true and correct.
Subscribed and sworn to before me this ................. day of ..................., .......
History: (2106) RL s 905; 1955 c 225 s 1; 1983 c 342 art 15 s 4; 1986 c 444; 1Sp1986 c 3
art 1 s 82; 1998 c 254 art 1 s 107
279.06 COPY OF LIST AND NOTICE.
Subdivision 1. List and notice.
Within five days after the filing of such list, the court
administrator shall return a copy thereof to the county auditor, with a notice prepared and signed
by the court administrator, and attached thereto, which may be substantially in the following form:
|State of Minnesota
The state of Minnesota, to all persons, companies, or corporations who have or claim any
estate, right, title, or interest in, claim to, or lien upon, any of the several parcels of land described
in the list hereto attached:
The list of taxes and penalties on real property for the county of ...............................
remaining delinquent on the first Monday in January, ......., has been filed in the office of the court
administrator of the district court of said county, of which that hereto attached is a copy. Therefore,
you, and each of you, are hereby required to file in the office of said court administrator, on or
before the 20th day after the publication of this notice and list, your answer, in writing, setting
forth any objection or defense you may have to the taxes, or any part thereof, upon any parcel of
land described in the list, in, to, or on which you have or claim any estate, right, title, interest,
claim, or lien, and, in default thereof, judgment will be entered against such parcel of land for the
taxes on such list appearing against it, and for all penalties, interest, and costs. Based upon said
judgment, the land shall be sold to the state of Minnesota on the second Monday in May, ....... The
period of redemption for all lands sold to the state at a tax judgment sale shall be three years from
the date of sale to the state of Minnesota if the land is within an incorporated area unless it is:
(a) nonagricultural homesteaded land as defined in section
273.13, subdivision 22
(b) homesteaded agricultural land as defined in section
273.13, subdivision 23
, paragraph (a);
(c) seasonal residential recreational land as defined in section
273.13, subdivisions 22,
, and 25, paragraph (d), clause (1), in which event the period of redemption is five
years from the date of sale to the state of Minnesota;
(d) abandoned property and pursuant to section
a court order has been entered
shortening the redemption period to five weeks; or
(e) vacant property as described under section
281.174, subdivision 2
, and for which a court
order is entered shortening the redemption period under section
The period of redemption for all other lands sold to the state at a tax judgment sale shall
be five years from the date of sale.
Inquiries as to the proceedings set forth above can be made to the county auditor of .....
county whose address is ..... .
||Court Administrator of the District Court of the County
||(Here insert list.)
The list referred to in the notice shall be substantially in the following form:
List of real property for the county of ......................., on which taxes remain delinquent on
the first Monday in January, .......:
Town of (Fairfield),
Township (40), Range (20),
and Fee Owners
and in Addition
Who Have Filed
||S.E. 1/4 of S.W. 1/4
Bank (100 Main
||That part of N.E.
1/4 of S.W. 1/4
desc. as follows:
Beg. at the S.E.
corner of said
N.E. 1/4 of S.W.
1/4; thence N.
along the E. line
of said N.E. 1/4
of S.W. 1/4 a
distance of 600
ft.; thence W.
parallel with the
S. line of said
N.E. 1/4 of S.W.
1/4 a distance of
600 ft.; thence
S. parallel with
said E. line a
distance of 600
ft. to S. line of
said N.E. 1/4 of
S.W. 1/4; thence
E. along said S.
line a distance
of 600 ft. to the
point of beg.
As to platted property, the form of heading shall conform to circumstances and be
substantially in the following form:
City of (Smithtown)
Brown's Addition, or Subdivision
and Fee Owners
and in Addition
Who Have Filed
Bank (100 Main
The names, descriptions, and figures employed in parentheses in the above forms are merely
for purposes of illustration.
The name of the town, township, range or city, and addition or subdivision, as the case
may be, shall be repeated at the head of each column of the printed lists as brought forward
from the preceding column.
Errors in the list shall not be deemed to be a material defect to affect the validity of the
judgment and sale.
Subd. 2. Form of list and notice.
Notwithstanding the provisions of subdivision 1, the
commissioner of revenue shall prescribe the form of the list and notice required under subdivision
1. The form shall contain the information required under subdivision 1, but shall be organized
and presented in a manner easily read and understood. The print must be easily read and contain
standard use of capital and lower-case letters. The court administrator shall use the form
prescribed by the commissioner for purposes of this section. The notices published and mailed by
the county auditor must also be in the form prescribed by the commissioner.
History: (2107) RL s 906; 1973 c 123 art 5 s 7; 1983 c 342 art 15 s 5; 1Sp1985 c 14 art
4 s 83; 1986 c 444; 1Sp1986 c 1 art 4 s 35; 1Sp1986 c 3 art 1 s 82; 1987 c 268 art 6 s 44;
1990 c 604 art 10 s 10; 1991 c 291 art 12 s 17; 1996 c 471 art 3 s 26; 1998 c 254 art 1 s 107;
2003 c 127 art 5 s 31
279.07 PUBLICATION, BIDS.
Prior to the day on which the county board designates a newspaper for the publication of the
notice and list, any publisher or proprietor of a legal newspaper, as defined by law, may file with
the county auditor an offer to publish such notice and list in such paper, stating the rate charged
for making such publication. The board may in its discretion receive offers presented to it at any
time prior to the time when designation is made.
History: (2108) RL s 907; 1941 c 400 s 1; 1951 c 505 s 1; 1957 c 443 s 2; 1984 c 543 s
9; 1986 c 444
279.08 NEWSPAPER, DESIGNATION.
At their annual meeting in January, and prior to the designation, the county board shall open,
examine, and consider all offers for publication filed or presented as provided in section
and shall thereupon award the publication of the notice and list to the publisher or proprietor of
the newspaper whose offer is found to be the lowest. The board may reject any offer, if in its
judgment the public interest so requires, and thereupon designate a newspaper without regard to
any rejected offer. In counties now or hereafter having a population of 450,000 or more, the board
shall designate a daily newspaper of general circulation throughout such county. If no such daily
newspaper submits a bid at the rate herein provided, the board may designate a weekly newspaper
of general circulation throughout the county. In any county in which there is no legal newspaper,
the board shall designate any such newspaper printed in the judicial district in which the county
is situated, and circulating in the county. Every such designation shall be by resolution, which
shall be substantially in the following form:
"Resolved, that .......... (here state the name of the newspaper) is hereby designated by the
county board of the county of ............. as the newspaper in which the notice and list of the real
estate remaining delinquent on the first Monday of January, ......., shall be published."
A copy of the resolution certified by the auditor shall be filed with the court administrator of
the district court. If, for any reason, the board fails to designate a newspaper, or the proprietor
of the newspaper fails to give the required bond, the auditor shall thereupon designate the same
in writing and immediately file such writing in the auditor's office and a certified copy thereof
with such court administrator.
History: (2109) RL s 908; 1911 c 5 s 1; 1941 c 400 s 1; 1951 c 505 s 2; 1957 c 443 s 3; 1984
c 543 s 10; 1986 c 444; 1Sp1986 c 3 art 1 s 82; 1998 c 254 art 1 s 107
279.09 PUBLICATION OF NOTICE AND LIST.
The county shall cause the notice and list of delinquent real property to be published once in
each of two weeks in the newspaper designated, the first publication of which shall be made on or
before March 20 immediately following the filing of such list with the court administrator of the
district court, and the second not less than two weeks later. The county shall deliver the list to the
newspaper designated at least ten days before the date upon which the list is to be published for
the first time. Not less than five days before the second publication, the county shall submit a
revised list to the newspaper. A taxpayer who has paid delinquent taxes since the first publication
must be removed by the county from the second publication.
History: (2110) RL s 909; 1955 c 224 s 1; 1Sp1986 c 3 art 1 s 82; 2004 c 182 s 1
279.091 MAILING OF NOTICE AND LIST; FAILURE TO MAIL.
On or before March 20 immediately following the filing of such list with the court
administrator of district court, the county auditor shall cause the notice and the pertinent portion
of the list of delinquent real property to be mailed to all real property taxpayers and in addition
those parties who have filed their addresses pursuant to section
. Failure to mail the notice
and the pertinent portions of the list shall not be deemed to be a material defect to affect the
validity of the judgment and sale.
History: 1983 c 342 art 15 s 6; 1Sp1986 c 3 art 1 s 82
279.092 PUBLICATION AND RELATED COSTS.
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
. The unpaid fees shall constitute a lien against the property
in the manner provided in section
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
279.10 PUBLICATION CORRECTED.
Immediately after preparing forms for printing such notice and list, and at least five days
before the first day for the publication thereof, every such publisher shall furnish proof of the
proposed publication to the county auditor for correction. When such copy has been corrected,
the auditor shall return the same to the printer, who shall publish it as corrected. On the first day
on which such notice and list are published, the publisher shall mail a copy of the newspaper
containing the same to the auditor. If during the publication of the notice and list, or within ten
days after the last publication thereof, the auditor shall discover that such publication is invalid,
the auditor shall forthwith direct the publisher to republish the same as corrected for an additional
period of two weeks. The publisher, if not neglectful, shall be entitled to the same compensation
as allowed by law for the original publication, but shall receive no further compensation therefor
if such republication is necessary by reason of the neglect of the publisher.
History: (2111) RL s 910; 1986 c 444
279.12 CERTIFICATE BEFORE PAYMENT.
Before being entitled to the fees for publishing such notice and list, the publisher shall obtain
from the county attorney and file with the county auditor a certificate that the publication was
made according to law; and any auditor paying for such publication without such certificate being
filed shall be liable to the county for the amount so paid. If there be no county attorney, or if upon
application the county attorney refuses to give such certificate, the publisher may apply to the
attorney general, on five days' notice to the county auditor and to the county attorney, if any, of
such application; and, on filing with the auditor the certificate of the attorney general that such
publication was made according to law, the auditor shall issue a warrant for the payment of
History: (2113) RL s 912; 1986 c 444
279.13 AFFIDAVIT OF PUBLICATION.
The owner, publisher, manager, or lead supervisor in the printing office of the newspaper
in which such notice and list have been published shall forthwith make and file with the court
administrator of the district court an affidavit of such publication, stating the days on which such
publication was made. The publication may be made in such newspaper, or partly therein and
partly in a supplement issued therewith. The affidavit shall be substantially in the following form:
|State of Minnesota
..............., being first duly sworn, deposes and says that ..he is the ....................... (here state
whether affiant is owner, publisher, manager, or lead supervisor) of ............................. (here state
name of newspaper), in which was printed the notice and list of real estate remaining delinquent
in ..................... county on the first Monday of January, .......; that the notice and list were duly
printed and published in the newspaper on each of the following days: On ........... (day of week),
the ................... day of ........................, ......., and ........................ (day of week), the .......................
day of ...................., .......; and that each of the days on which the notice and list were so published
was the usual and regular day of the issuance and publication of the newspaper.
Subscribed and sworn to before me this ............................. day of ......................................,
History: (2114) RL s 913; 1986 c 444; 1Sp1986 c 3 art 1 s 82; 1998 c 254 art 1 s 107;
1999 c 60 s 1
279.131 AFFIDAVIT OF MAILING.
The county auditor shall forthwith file with the court administrator of the district court an
affidavit of mailing of such notice and list. The affidavit shall be substantially in the following
|State of Minnesota
............................, being the county auditor of ............. County, being duly sworn, on oath,
deposes and says that on the ..... day of .........., ......., ..he mailed the notice and the pertinent portion
of the list of real estate remaining delinquent in ............. County on the first Monday of January,
......., to those parties named in the pertinent portion of the list by placing a true and correct copy
of the pertinent portion of the list in an envelope addressed to them as shown in said list and
depositing the same with postage prepaid, in the U.S. Mails at ............................, Minnesota.
Subscribed and sworn to before me this ..... day of ...................., .......
History: 1983 c 342 art 15 s 8; 1Sp1986 c 3 art 1 s 82; 1998 c 254 art 1 s 107
279.14 CONCLUSIVENESS OF JUDGMENT, JURISDICTIONAL DEFECTS.
When the last publication shall have been made and the notice and list shall have been
mailed by the county auditor, the notice shall be deemed to have been served and the court to have
acquired full and complete jurisdiction to enforce against each parcel of land in such published
list described in the taxes, accrued penalties, and costs upon it then delinquent, so as to bind every
estate, right, title, interest, claim, or lien, in law or equity, in, to, or upon such parcel of land, of
every person, company, or corporation. Such jurisdiction shall not be affected by any error in
making the list filed with the court administrator, nor by any error, irregularity, or omission in
the assessment or levy of the taxes, or in any other proceedings, prior to filing the list; nor by
any mistake in copying the list for publication, or in publishing the list, or in mailing the list
and notice or in the designation of the newspaper wherein such list is published; nor by reason
of the taxes having been charged in any other name than that of the rightful owner; nor by any
mistake in the amount of tax in such published list appearing against any piece or parcel of
land therein described; provided, that any judgment rendered in such proceedings shall be void
upon satisfactory proof made prior to the expiration of the statute of limitations provided in
that such real estate was exempt from taxation or that such taxes were paid before
judgment was rendered.
History: (2115) RL s 914; 1Sp1981 c 1 art 8 s 15; 1983 c 342 art 15 s 9; 1Sp1986 c 3
art 1 s 82
279.15 WHO MAY ANSWER; FORM.
Any person having any estate, right, title, or interest in, or lien upon, any parcel of land
embraced in such list as published, within 20 days after the last publication of the notice, may file
with the court administrator of the district court an answer setting forth a defense or objection to
the tax or penalty against such parcel of land. The answer need not be in any particular form,
but shall clearly refer to the parcel of land intended, and set forth in concise language the facts
constituting the defense or objection to such tax or penalty; and, if the list shall embrace the taxes
for two or more years, the defense or objection may be to the taxes or penalty for one or more of
such years. The answer may embrace the defense or objection to any number of parcels of land in
or upon which the person has any estate, right, title, interest, or lien.
History: (2116) RL s 915; 1983 c 342 art 15 s 10; 1986 c 444; 1Sp1986 c 3 art 1 s 82
279.16 JUDGMENT WHEN NO ANSWER; FORM; ENTRY.
Upon the expiration of 20 days from the later of the filing of the affidavit of publication or
the filing of the affidavit of mailing pursuant to section
, the court administrator shall
enter judgment against each and every such parcel as to which no answer has been filed, which
judgment shall include all such parcels, and shall be substantially in the following form:
|State of Minnesota
|.............. Judicial District.
In the matter of the proceedings to enforce payment of the taxes on real estate remaining
delinquent on the first Monday in January, ......., for the county of ...................., state of Minnesota.
A list of taxes on real property, delinquent on the first Monday in January, ......., for said
county of ................., having been duly filed in the office of the court administrator of this court,
and the notice and list required by law having been duly published and mailed as required by
law, and more than 20 days having elapsed since the last publication of the notice and list, and no
answer having been filed by any person, company, or corporation to the taxes upon any of the
parcels of land hereinafter described, it is hereby adjudged that each parcel of land hereinafter
described is liable for taxes, penalties, and costs to the amount set opposite the same, as follows:
The amount of taxes, penalties, and cost to which, as hereinbefore stated, each of such
parcels of land is liable, is hereby declared a lien upon such parcel of land as against the estate,
right, title, interest, claim, or lien, of whatever nature, in law or equity, of every person, company,
or corporation; and it is adjudged that, unless the amount to which each of such parcels is liable be
paid, each of such parcels be sold, as provided by law, to satisfy the amount to which it is liable.
||Dated this ............. day of ..............., .......
||Court Administrator of the District Court,
The judgment shall be entered by the court administrator in a book to be kept by the court
administrator, to be called the real estate tax judgment book, and signed by the court administrator.
The judgment shall be written out on the left-hand pages of the book, leaving the right-hand pages
blank for the entries in this chapter hereinafter provided; and the same presumption in favor of
the regularity and validity of the judgment shall be deemed to exist as in respect to judgments
in civil actions in such court, except where taxes have been paid before the entry of judgment,
or where the land is exempt from taxation, in which cases the judgment shall be prima facie
evidence only of its regularity and validity.
History: (2117) RL s 916; 1983 c 342 art 15 s 11; 1986 c 444; 1Sp1986 c 3 art 1 s 82;
1998 c 254 art 1 s 107
279.17 PROCEEDINGS ON ANSWER.
If answers be filed within the time hereinbefore prescribed, the issues raised thereby shall
stand for trial at any general term of the district court in the county where such proceedings are
pending in session when the time to file answers shall expire, or, if the court be not then in session,
then at the next general or special term appointed to be held in such county; and, if no such term
be appointed to be held within 30 days thereafter, then the same shall be brought to trial at any
general term appointed to be held within the judicial district, upon ten days' notice. The county
attorney of the county in which such taxes are levied shall take charge of and prosecute such
proceedings, but the county board may employ any other attorney to assist the county attorney.
At the term at which the proceedings come on for trial, they shall take precedence of all other
business before the court. The court shall, without delay and summarily, hear and determine the
objections or defenses made by the answers, and shall direct judgment accordingly, and in the trial
thereof shall disregard all technicalities and matters of form not affecting the substantial merits.
History: (2118) RL s 917; 1986 c 444
If, after hearing, the court sustain the taxes and penalties, in whole or in part, against any
parcel of land, judgment shall be rendered against the same for the amount as to which such taxes
and penalties shall be sustained, with costs and disbursements, and interest at one percent per
month from and after the expiration of the 20 days named in the published notice, unless the court
otherwise direct. The judgment may be substantially in the form prescribed in cases where no
answer is filed, except that, in addition, it shall state that it was rendered after answer and trial;
and after the description of each parcel shall be stated the name of the person answering as to the
same. If the court sustain the defense or objection as to any parcel, the judgment shall discharge
such parcel from the taxes in such list charged against it, or from such portion of such taxes as to
which the defense or objection is sustained, and from all penalties. If such defense or objection
is not sustained for the entire amount of taxes charged against any parcel, judgment shall be
rendered against the same for the amount as to which the defense or objection is not sustained.
The court may, in its discretion, award disbursements for or against either party.
History: (2119) RL s 918
279.19 APPLICATION FOR JUDGMENT.
If all provisions of law in relation to assessment and levy of taxes have been complied with,
of which the list so filed with the court administrator shall be prima facie evidence, judgment
shall be rendered for such taxes and the penalties and costs. No omission of any of the things by
law provided in relation to such assessment and levy, or of anything required by any officer to be
done prior to the filing of the list with the court administrator, shall be a defense or objection to
the taxes appearing upon any parcel of land, unless it be also made to appear to the court that
such omission has resulted to the prejudice of the party objecting, and that the taxes thereon have
been partially, unfairly, or unequally assessed, or that such parcel has been assessed and taxed
at a valuation greater than its real and actual value, in which case, but no other, the court may
reduce the amount of taxes thereon, and give judgment accordingly. It shall always be a defense,
when made to appear by answer and proofs, that the taxes have been paid, or that the property
was not subject to taxation.
History: (2120) RL s 919; 1Sp1986 c 3 art 1 s 82
279.20 PAPERS FILED BY CLERK.
The court administrator shall attach together and file the list, notice, affidavit of publication,
affidavit of mailing, one copy of the newspaper and supplement, if any, in which the notice and
list were published, all answers, all orders made in the proceedings, and all affidavits and other
papers filed in the course thereof.
History: (2121) RL s 920; 1983 c 342 art 15 s 12; 1Sp1986 c 3 art 1 s 82
The orders and judgment of the district court are subject to review as in other civil cases. As
soon as the appeal is decided, the clerk of the appellate courts shall enter the proper order and
transmit a certified copy of it to the court administrator of the district court. The appeal shall not
prevent the entry of judgment in the district court, or the sale of any parcel of land pursuant to the
judgment, unless at the time of taking the appeal a bond is filed with the court administrator of
the district court, with sureties, in an amount to be approved by the judge, conditioned for the
payment of the amount for which the judgment shall be rendered, and the penalties and costs
allowed by law, if the decision of the district court is affirmed.
History: (2122) RL s 921; 1983 c 247 s 120; 1Sp1986 c 3 art 1 s 82
279.22 OPENING AND VACATING OF TAX JUDGMENTS.
The court wherein any tax judgment is entered may, at any time, upon satisfactory proof,
vacate and set aside such judgment on the ground that the tax in question was paid before
judgment was rendered, or that the land in question was not subject to taxation. Application to
open such judgment may be summary, upon such notice to the purchaser and county auditor as
the court may direct; and, if a defense is allowed to be interposed, the case shall proceed in all
respects as in defended cases.
History: (2123) RL s 922; 1939 c 311
279.23 COPY OF JUDGMENT TO COUNTY AUDITOR.
When any real estate tax judgment is entered, the court administrator shall forthwith deliver
to the county auditor, in a book to be provided by the auditor, a certified copy of such judgment,
which shall be written on the left-hand pages of the book, leaving the right-hand pages blank.
History: (2124) RL s 923; 1Sp1986 c 3 art 1 s 82
279.25 PAYMENT BEFORE JUDGMENT.
Before sale any person may pay the amount adjudged against any parcel of land. If
payment is made before entry of judgment, and the delinquent list has been filed with the
court administrator, the county auditor shall immediately certify such payment to the court
administrator, who shall note the same on such delinquent list; and all proceedings pending
against such parcel shall thereupon be discontinued. If payment is made after judgment is entered
and before sale, the auditor shall certify such payment to the clerk, who, upon production of such
certificate and the payment of a fee of ten cents, shall enter on the right-hand page of the real
estate tax judgment book, and opposite the description of such parcel, satisfaction of the judgment
against the same. The auditor shall make proper records of all payments made under this section.
History: (2126) RL s 925; 1986 c 444; 1Sp1986 c 3 art 1 s 82
279.32 DELINQUENT TAXES; ENTRY OF JUDGMENT IN CERTAIN CASES.
Where lands bid in for the state for delinquent taxes between the passage of Laws 1933,
chapter 366, and the passage of Laws 1935, chapter 278, have not been assigned to actual
purchasers, the county board of the county in which such lands are located may, at any time
prior to February 1, 1945, adopt a resolution instructing the county auditor to list such lands as
delinquent for taxes for 1942 and to file and docket such list with the court administrator of the
district court as though said taxes for 1942 were the first delinquent taxes against said lands and
judgment shall be entered and proceedings taken with reference to such lands as though the
delinquent taxes for the year 1942 constituted the first instance of real estate tax delinquency
with respect thereto; provided, that nothing herein contained shall impair the right of the state
to enforce any lien in its favor which has accrued by reason of the delinquency or nonpayment
of taxes for any year prior to the year 1942.
History: (2164-4c) 1939 c 310; 1943 c 240 s 1; 1Sp1986 c 3 art 1 s 82
279.33 CANCELLATION OF CERTIFICATES OF FORFEITURE FOR LANDS WHICH
Where a certificate of forfeiture required by section
281.23, subdivision 8
, describing lands
which were exempt from taxation under the laws of the United States in the year upon which the
supposed forfeiture is based, or which describes lands that were owned by the state of Minnesota,
or some department or subdivision thereof, at the time the supposed forfeiture took place or lands
which, because of defective service of the notice of forfeiture or other reason, the title thereto
did not in fact forfeit to the state, has been erroneously recorded or filed, such forfeiture may be
set aside and such certificate may be canceled as to any such lands in the manner provided in
History: (2164-12a) 1939 c 312 s 1; 1941 c 441 s 1; 1947 c 279 s 1
279.34 APPLICATION BY OWNER.
The owner at the time of forfeiture or someone authorized to act in the owner's behalf shall
file an application for cancellation with the county auditor submitting therewith a statement of
the facts of the case and satisfactory proof that the supposed forfeiture was erroneous upon one
or more of the grounds stated in section
. Such application may be made by the county
auditor when the auditor has knowledge of the facts. Such application shall be considered by the
county board and the county auditor as in the case of application under section
, and shall
thereafter be submitted to the commissioner of revenue with the recommendation of the county
board and the county auditor. The commissioner of revenue shall consider the application and on
determining that the supposed forfeiture was erroneous upon such grounds shall order the county
auditor to record and file in the manner in which the original certificate of forfeiture was recorded
and filed a certificate of cancellation, specifically describing the land which did not in fact forfeit,
which shall refer to the original certificate, the provisions of sections
, and the
proceedings taken pursuant thereto, and state that the original certificate is void, as to such lands,
upon the grounds so determined. Upon compliance with such order by the county auditor, the
supposed forfeiture and original certificate thereof, as to lands included therein but which the
commissioner found by order did not in fact forfeit, shall be void. Unless exempt, the lands
affected by such cancellation shall be deemed to have been subject to taxation as if the supposed
forfeiture had not occurred, and all taxes and assessments which have been canceled or omitted be
reinstated or levied and assessed as in the case of omitted taxes, as the case may require.
History: (2164-12b) 1939 c 312 s 2; 1941 c 441 s 2; 1947 c 279 s 2; 1973 c 582 s 3; 1986 c
444; 2005 c 151 art 2 s 17
279.37 CONFESSION OF JUDGMENT FOR DELINQUENT TAXES.
Subdivision 1. Composition into one item.
Delinquent taxes upon any parcel of real
estate may be composed into one item or amount by confession of judgment at any time prior
to the forfeiture of the parcel of land to the state for taxes, for the aggregate amount of all the
taxes, costs, penalties, and interest accrued against the parcel, as provided in this section. Taxes
upon property which, for the previous year's assessment, was classified as mineral property,
employment property, or commercial or industrial property are only eligible to be composed
into any confession of judgment under this section as provided in subdivision 1a. Delinquent
taxes for property that has been reclassified from 4bb to 4b under section
may not be
composed into a confession of judgment under this subdivision. Delinquent taxes on unimproved
land are eligible to be composed into a confession of judgment only if the land is classified as
homestead, agricultural, or timberland in the previous year or is eligible for installment payment
under subdivision 1a. The entire parcel is eligible for the ten-year installment plan as provided in
subdivision 2 if 25 percent or more of the market value of the parcel is eligible for confession
of judgment under this subdivision.
Subd. 1a. Class 3a property.
(a) The delinquent taxes upon a parcel of property which was
classified class 3a, for the previous year's assessment and had a total market value of $200,000 or
less for that same assessment shall be eligible to be composed into a confession of judgment.
Property qualifying under this subdivision shall be subject to the same provisions as provided in
this section except as provided in paragraphs (b) to (d).
(b) Current year taxes and penalty due at the time the confession of judgment is entered
must be paid.
(c) The down payment must include all special assessments due in the current tax year, all
delinquent special assessments, and 20 percent of the ad valorem tax, penalties, and interest
accrued against the parcel. The balance remaining is payable in four equal annual installments.
(d) The amounts entered in judgment bear interest at the rate provided in section
, commencing with the date the judgment is entered. The interest rate is subject to
change each year on the unpaid balance in the manner provided in section
279.03, subdivision 1a
Subd. 2. Installment payments.
The owner of any such parcel, or any person to whom the
right to pay taxes has been given by statute, mortgage, or other agreement, may make and file
with the county auditor of the county in which the parcel is located a written offer to pay the
current taxes each year before they become delinquent, or to contest the taxes under Minnesota
Statutes 1941, sections
, and agree to confess judgment for the amount provided,
as determined by the county auditor. By filing the offer, the owner waives all irregularities in
connection with the tax proceedings affecting the parcel and any defense or objection which the
owner may have to the proceedings, and also waives the requirements of any notice of default in
the payment of any installment or interest to become due pursuant to the composite judgment to be
so entered. With the offer, the owner shall tender one-tenth of the amount of the delinquent taxes,
costs, penalty, and interest, and shall tender all current year taxes and penalty due at the time the
confession of judgment is entered. In the offer, the owner shall agree to pay the balance in nine
equal installments, with interest as provided in section
, payable annually on installments
remaining unpaid from time to time, on or before December 31 of each year following the year in
which judgment was confessed. The offer must be substantially as follows:
"To the court administrator of the district court of ........... county, I, ....................., am the
owner of the following described parcel of real estate located in .................... county, Minnesota:
.............................. Upon that real estate there are delinquent taxes for the year ........., and prior
years, as follows: (here insert year of delinquency and the total amount of delinquent taxes,
costs, interest, and penalty). By signing this document I offer to confess judgment in the sum
of $...... and waive all irregularities in the tax proceedings affecting these taxes and any defense
or objection which I may have to them, and direct judgment to be entered for the amount stated
above, minus the sum of $............, to be paid with this document, which is one-tenth of the
amount of the taxes, costs, penalty, and interest stated above. I agree to pay the balance of the
judgment in nine equal, annual installments, with interest as provided in section
annually, on the installments remaining unpaid. I agree to pay the installments and interest on
or before December 31 of each year following the year in which this judgment is confessed and
current taxes each year before they become delinquent, or within 30 days after the entry of final
judgment in proceedings to contest the taxes under Minnesota Statutes, sections
Dated .............., ......."
Subd. 3. Notice and recording of offer and confession of judgment.
Upon the receipt of
the offer and payment of the sum required, the auditor shall notify the county board of the offer.
The auditor shall record it and shall file the offer and confession of judgment with the court
administrator of the district court of the county who is directed to enter judgment in accordance
with the offer.
Subd. 4. Judgment in rem; redemption period computation.
The auditor shall
immediately deliver to the treasurer the initial payments received by the auditor. The judgment so
rendered shall not constitute a personal judgment against the party or parties therein and shall be a
judgment in rem. For the purpose of computing the applicable period of redemption pursuant to
, lands included in a confession of judgment will be deemed to be sold to the state
at the first tax judgment sale following the entry of judgment.
Subd. 5. Suspension of proceedings; satisfaction of judgment.
Upon the entry of said
judgment, all the interest on the taxes embraced within said judgment shall be waived, except as
herein provided, and further proceedings shall be suspended on any judgment for taxes embraced
in said confessed judgment as long as no default exists. Upon the payment in full of the amounts
required to be paid under the confessed judgment, except the then current taxes not yet delinquent,
the original judgment shall be satisfied.
Subd. 6. Notice of payment due.
The county auditor shall give notice by mail not later than
November 30 of each year to the person or persons making such confession of judgment at the
address given therein of the payment due under the confession on the following December 31. If
the county auditor has not received the installment payment by December 31, the auditor shall
give notice by certified mail at the last known address of the person making the confession of
judgment, without regard to the county or state of the person's residency. This notice shall state
that the property shall be subject to the tax forfeiture laws if payment is not made within 60
days from the preceding December 31. Failure to send or receive the notice shall not operate to
postpone any payment or excuse any default under the confession of judgment. Proof of such
mailing shall be made by the certificate of the auditor filed in the auditor's office.
Subd. 7. Payment of deferred installment; distribution.
The county auditor's statement
and county treasurer's receipt issued for payment of a deferred installment, as herein provided for,
shall not read for any specific year's taxes, but shall read for partial or full release of judgment,
as the case may be, and shall show the year that such judgment was entered. In distributing the
taxes collected in this manner, the county auditor shall apply the same in the inverse order to that
in which such taxes were levied. All penalties and interest collected under the provisions of
this section shall be apportioned by the county auditor in accordance with section
duplicate treasurer's receipt for payment of a deferred installment, as hereinafter provided, shall
be delivered to the court administrator of the district court, and the court administrator of the
district court shall credit the amount so paid upon the judgment entered.
Subd. 8. Fees.
The party or parties making such confession of judgment shall pay the
county auditor a fee as set by the county board to defray the costs of processing the confession
of judgment and making the annual billings required. Fees as set by the county board shall be
paid to the court administrator of the court for entry of judgment and for the entry of each full or
partial release thereof. The fees paid to the court administrator under this section are in lieu of the
fees provided for in section
. Fees collected under this section shall be credited to the
general revenue fund of the county.
Subd. 9. Applicability; default.
This section shall not apply to any parcel of land which has
become or hereafter may become the absolute property of the state in fee or in trust under the
provisions of any law declaring a forfeiture of lands to the state for taxes. Failure to make any
payment required by this confessed judgment within 60 days from the date on which payment
was due shall constitute a default. In the event of default occurring in the payments to be made
under any confessed judgment entered pursuant hereto, the interest waived under the terms
of subdivision 5 shall be reinstated and the lands described in such confessed judgment shall
thereupon be subject to forfeiture according to the provisions of law applicable thereto.
Subd. 10. No more than two confessions of judgment allowed.
Not more than two
confessions of judgment and agreement to pay in installments under this section affecting the same
taxes or any portion thereof may be made by or on behalf of any owner of any particular right, title,
interest in, or lien upon, any given parcel of land, or the owner's heirs, representatives, or assigns.
Subd. 11. Not applicable if shortened redemption period.
This section shall not apply in
cases where the redemption period has been shortened under sections
History: 1945 c 121 s 1-7; 1975 c 339 s 8; 1980 c 437 s 12; 1Sp1981 c 1 art 2 s 16; 1982 c
523 art 39 s 3,4; 1984 c 502 art 3 s 18,19; 1Sp1985 c 14 art 20 s 7-11; 1986 c 444; 1Sp1986 c 3
art 1 s 82; 1989 c 277 art 2 s 45; 1990 c 480 art 8 s 13; 1992 c 511 art 4 s 17; 1993 c 375 art 10 s
12; 1994 c 416 art 1 s 35; 1996 c 471 art 3 s 27; 1998 c 254 art 1 s 107; 1999 c 243 art 13 s 2-4