2007 Minnesota Statutes

CHAPTER 281. REAL ESTATE TAX SALES, REDEMPTION

281.001 APPLICATION OF LAWS 2005, CHAPTER 56, TERMINOLOGY CHANGES.
State agencies shall use the terminology changes specified in Laws 2005, chapter 56, section
1, when printed material and signage are replaced and new printed material and signage are
obtained. State agencies do not have to replace existing printed material and signage to comply
with Laws 2005, chapter 56, sections 1 and 2. Language changes made according to Laws 2005,
chapter 56, sections 1 and 2, shall not expand or exclude eligibility to services.
History: 2005 c 56 s 3

281.01 TAX SALE, RIGHT OF REDEMPTION.
Any person claiming an interest in any parcel of land bid in by the state at a tax sale may
redeem the same within the time and in the manner in this chapter provided.
History: (2151) RL s 945; 1983 c 342 art 15 s 20

281.02 AMOUNT PAYABLE.
Any person redeeming any parcel of land shall pay into the county treasury, the amount for
which the same was bid in, the amount of all subsequent delinquent taxes, penalties, costs, and
interest thereon at the rate provided in section 279.03.
History: (2152) RL s 946; 1909 c 339 s 1; 1983 c 342 art 15 s 21

281.03 AUDITOR'S CERTIFICATE.
The county auditor shall certify to the amount due on such redemption, and, on payment
of the same to the county treasurer, shall make duplicate receipts for the certified amount,
describing the property redeemed, one of which shall be filed with the auditor. Such receipts shall
be governed by the provisions of this chapter regulating the payment of current taxes and such
payment shall have the effect to annul the sale. If the amount certified by the auditor and received
in payment for redemption be less than that required by law, it shall not invalidate the redemption.
On redemption being made, the auditor shall enter upon the copy of the tax judgment book,
opposite the description of the parcel redeemed, the word, "redeemed."
History: (2153) RL s 947; 1983 c 342 art 15 s 22; 1986 c 444

281.04 REDEMPTION BY PERSONS UNDER DISABILITY.
Minors, insane persons, persons developmentally disabled, or persons in captivity or in any
country with which the United States is at war, having an estate in or lien on lands sold for
taxes, of record in the office of the county recorder of the county where the lands lie, before the
expiration of three years from the date of such sale, may redeem the same within one year after
such disability shall cease; but in such case the right to redeem must be established in a suit for
that purpose brought against the party holding the title under the sale.
History: (2154) RL s 948; 1976 c 181 s 2; 2005 c 56 s 1

281.05 REDEMPTION WHEN OWNER DIES.
When the owner of lands sold for taxes dies after such sale and before the expiration of the
period of redemption, a personal representative or any person interested in the owner's estate as
heir, devisee, legatee, or creditor, may redeem from such sale during the period for redemption. If
such redemption be made by a personal representative, the representative shall at the time thereof
produce to the county auditor letters issued pursuant to chapter 524. If made by any other person,
the person shall make and file with the county auditor an affidavit stating under what right or
claim such redemption is made. The auditor shall make and deliver to the person making such
redemption a certificate containing the name of the person redeeming, a statement of the claim or
right upon which such redemption was made, the amount paid to redeem, a description of the
lands redeemed, the date of the sale, and the year in which the taxes for which such sale was made
were levied, which certificate shall have the effect to annul such sale, and may be recorded as
other deeds of real estate, and with the like effect. If such redemption be made by a creditor,
the amount paid to effect such redemption, with interest thereon at the rate provided in section
279.03, shall constitute a valid claim against the estate of the deceased.
History: (2155) RL s 949; 1983 c 342 art 15 s 23; 1986 c 444

281.06 UNDIVIDED PART.
Any person claiming an undivided part of any parcel of land sold for taxes may redeem the
same on paying such proportion of the amount required for redemption as the part so claimed
bears to the whole.
History: (2156) RL s 950; 1986 c 444

281.07 UNDIVIDED SHARE.
Any person claiming an undivided share in any parcel of land out of which an undivided part
has been sold for taxes may redeem the undivided share claimed by paying such proportion of the
amount required for redemption as the undivided share claimed bears to such undivided part.
History: (2157) RL s 951; 1986 c 444

281.08 SPECIFIC PART.
Any person claiming a specific part of any parcel of land sold for taxes may redeem the
specific part by paying such proportion of the amount required for redemption as the value of
such specific part bears to the whole.
History: (2158) RL s 952; 1986 c 444

281.09 SPECIFIC PART OF UNDIVIDED PART.
Any person claiming a specific part of any parcel of land out of which an undivided part
has been sold for taxes charged on the whole parcel may redeem the specific part by paying such
proportion of the amount required for redemption as the value of such specific part bears to the
value of the whole of such parcel.
History: (2159) RL s 953; 1986 c 444

281.10 AUDITOR TO DETERMINE PROPORTION.
When a partial redemption is asked for pursuant to section 281.08 or section 281.09, the
county auditor, after notice to all parties interested, shall determine the proportion to be paid by
the person applying to redeem and the auditor's decision shall be final thereon. Such notice shall
be given by delivering a copy of the notice to the party to be notified, or, if the party cannot be
found in the county, by leaving a copy thereof at the party's residence or usual place of business
therein; but, if the party have no such residence or place of business, and cannot be found in the
county, of which facts, or either of them, the affidavit of the person appointed by the auditor to
give such notice shall be evidence, the auditor shall give two weeks' published notice thereof;
the last publication to be not less than ten days prior to the day fixed by the auditor for the
determination of such matter. The auditor shall not be required to proceed under this section until
the applicant pay to the auditor such sum as shall be reasonably sufficient to reimburse the auditor
for expenses necessarily to be incurred in giving or publishing such notice.
History: (2160) RL s 954; 1986 c 444

281.11 TAXPAYER MAY PAY TAXES ON PART.
Any person holding an interest in a tract of land which forms a part less than the whole of
a tract of land as listed for taxation, including mortgagees, lessees, and others, who by law or
contract are required or entitled to pay taxes to protect any right, title, interest, claim, or lien held
by them in, to, or upon such tract less than the whole so listed, may pay such portion of the taxes
assessed against the whole tract of land as may be determined as the proper proportion of such
taxes to be apportioned against the lesser tract by the county auditor, after notice to all parties
interested given in the manner provided by section 281.10. The county auditor shall give notice as
provided by section 281.10, and not less than 10, nor more than 20, days after such notice, shall
determine the portion of the tax on the whole tract to be charged to such lesser tract, and any person
may pay such portion to the county treasurer, and upon payment to the county treasurer of the
amount so charged to such lesser tract the treasurer shall give a receipt for the amount so paid and
specify the tract so paid on, and enter on the tax list the name of the person who paid such taxes
and the tract on which the tax was so paid, and report to the auditor the payment of such taxes on
such tract. Thereupon the tract shall be exempt from proceedings to enforce the collection of the
tax against the remaining tract upon which such tax has not been paid and the collection of such
tax upon the remaining tract upon which the taxes have not been paid shall be proceeded within
the same manner as to such remaining tract as though it were listed as a separate description.
History: (2161) 1923 c 344 s 1; 1986 c 444

281.12 LAND HELD JOINTLY.
When the land of any person is sold for taxes assessed conjointly on such land and the land
of another person, and such other person shall not make a proportional payment, the person whose
land is sold may redeem the same by paying the amount required to redeem, and may recover
from such other person whose land was assessed conjointly a just proportion of the redemption
money so paid, with interest from the time of such redemption. Such just proportion and interest
shall be a lien upon the land of such other person so sold and, after expiration of the time allowed
for redemption, may be collected out of such land by sale thereof, by foreclosure or other proper
action or proceeding; provided, that the same shall not be a lien until the person paying the same,
or the person's agent or attorney, shall make and file for record with the county recorder of the
county where the land lies an affidavit, stating the amount paid for which such other person is
liable, and that the payer claims a lien therefor.
History: (2162) RL s 955; 1976 c 181 s 2; 1986 c 444

281.13 [Repealed, 1999 c 243 art 13 s 21]

281.14 EXPIRATION OF TIME FOR REDEMPTION.
The time for redemption from any tax sale, whether made to the state or to a private person,
shall not expire until notice of expiration of redemption, as provided in section 281.13, shall
have been given.
History: (2164) 1905 c 270 s 1

281.15 [Repealed, 1996 c 310 s 1]

281.16 STATED PERIOD OF REDEMPTION.
The term "stated period of redemption," as used in sections 281.16 to 281.25, means the
period of time specified in those sections or in any other law for redemption of lands from any tax
judgment sale, including any extension of the period originally prescribed, but not including any
further time allowed for redemption on account of requirements for giving notice of expiration.
History: (2164-5) 1935 c 278 s 1; 1997 c 7 art 1 s 116

281.17 PERIOD FOR REDEMPTION.
Except for properties for which the period of redemption has been limited under sections
281.173 and 281.174, the following periods for redemption apply.
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); or
(c) seasonal residential recreational land as defined in section 273.13, subdivision 22, paragraph
(c), or 25, paragraph (d), clause (1), for which the period of redemption is five years from the
date of sale to the state of Minnesota.
The period of redemption for homesteaded lands as defined in section 273.13, subdivision
22 , located in a targeted neighborhood as defined in Laws 1987, chapter 386, article 6, section
4, and sold to the state at a tax judgment sale is three years from the date of sale. The period of
redemption for all lands located in a targeted neighborhood as defined in Laws 1987, chapter 386,
article 6, section 4, except (1) homesteaded lands as defined in section 273.13, subdivision 22, and
(2) for periods of redemption beginning after June 30, 1991, but before July 1, 1996, lands located
in the Loring Park targeted neighborhood on which a notice of lis pendens has been served, and
sold to the state at a tax judgment sale is one year from the date of sale.
The period of redemption for all real property constituting a mixed municipal solid waste
disposal facility that is a qualified facility under section 115B.39, subdivision 1, is one year from
the date of the sale to the state of Minnesota.
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, except that the period of redemption for nonhomesteaded
agricultural land as defined in section 273.13, subdivision 23, paragraph (b), shall be two years
from the date of sale if at that time that property is owned by a person who owns 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.
History: (2164-6) 1935 c 278 s 2; 1975 c 437 art 13 s 1; 1977 c 434 s 14; 1983 c 342 art 15
s 24; 1Sp1985 c 14 art 4 s 84; 1987 c 268 art 6 s 45; 1987 c 386 art 6 s 1; 1990 c 604 art 3 s 36;
1991 c 265 art 9 s 68; 1991 c 291 art 1 s 33; art 12 s 18; 1992 c 511 art 2 s 26; art 4 s 18; 1994 c
639 art 1 s 11; 1996 c 471 art 3 s 28; 1Sp2001 c 5 art 3 s 58; 2003 c 127 art 5 s 32

281.173 FIVE-WEEK REDEMPTION PERIOD FOR CERTAIN ABANDONED
PROPERTIES.
    Subdivision 1. Application. This section applies if at any time after the tax sale as provided
in section 280.01 has occurred but before notice of expiration of time for redemption has been
given, a court order is entered reducing to five weeks the redemption period during which the
owner, the owner's personal representatives and assigns, or any other person holding an interest in
the premises, may redeem the premises in accordance with the provisions of this chapter.
    Subd. 2. Summons and complaint. Any city, housing and redevelopment authority, port
authority, or economic development authority, in which the premises are located may commence
an action in district court to reduce the period otherwise allowed for redemption under this
chapter. The action must be commenced by the filing of a complaint, naming as defendants the
record fee owners or the owner's personal representative, or the owner's heirs as determined by
a court of competent jurisdiction, contract for deed purchasers, mortgagees, assigns of any of
the above, the taxpayers as shown on the records of the county auditor, the Internal Revenue
Service of the United States and the Revenue Department of the state of Minnesota if tax liens
against the owners or contract for deed purchasers have been recorded or filed; and any other
person the plaintiff determines should be made a party. The action shall be filed in district court
for the county in which the premises are located. The complaint must identify the premises by
legal description. The complaint must allege (1) that the premises are abandoned, (2) that the tax
judgment sale pursuant to section 280.01 has been made, and (3) notice of expiration of the time
for redemption has not been given.
The complaint must request an order reducing the redemption period to five weeks. When
the complaint has been filed, the court shall issue a summons commanding the person or persons
named in the complaint to appear before the court on a day and at a place stated in the summons.
The appearance date shall be not less than 15 nor more than 25 days from the date of the issuing
of the summons. A copy of the filed complaint must be attached to the summons.
    Subd. 3. Service of summons and complaint. The summons and complaint may be served
by any person not named a party to the action. The summons and complaint must be served at
least seven days before the appearance date, in the manner provided for service of a summons
and complaint in a civil action in the district court, and posted in a conspicuous place on the
premises. If a defendant cannot be found in the state, then upon an affidavit to that effect being
filed with the court, the summons and complaint may be served by sending a copy by certified
mail to the defendant's last known address, if any, at least ten days before the appearance date.
Summons by certified mail is complete upon mailing. If personal or certified mail service cannot
be made on a defendant, then the plaintiff or plaintiff's attorney may file an affidavit to that effect
with the court and service by posting the summons and complaint on the premises is sufficient
as to that defendant. Service upon the United States of America shall be made in accordance
with applicable federal law.
    Subd. 4. Hearing; evidence; order. At the hearing on the summons and complaint, the court
shall enter an order reducing the redemption period to five weeks from the date of the order, if
evidence is presented supporting the allegations in the complaint and no appearance is made to
oppose the relief sought. An affidavit by the sheriff or a deputy sheriff of the county in which the
premises are located, or of a building inspector, zoning administrator, housing official, or other
municipal or county official having jurisdiction over the premises, stating that the premises are
not actually lawfully occupied and further setting forth any of the following supporting facts, is
prima facie evidence of abandonment:
(1) windows or entrances to the premises are boarded up or closed off, or multiple window
panes are broken and unrepaired;
(2) doors to the premises are smashed through, broken off, unhinged, or continuously
unlocked;
(3) gas, electric, or water service to the premises has been terminated;
(4) rubbish, trash, or debris has accumulated on the premises;
(5) the police or sheriff's office has received at least two reports of trespassers on the
premises, or of vandalism or other illegal acts being committed on the premises; or
(6) the premises are deteriorating and are either below or are in imminent danger of falling
below minimum community standards for public safety and sanitation.
The court may consider an affidavit from any other person having personal knowledge,
which states facts supporting any other allegations in the complaint. Written statements of the
owner, the owner's personal representatives or assigns, including documents of conveyance,
which indicate a clear intent to abandon the premises, are conclusive evidence of abandonment. In
the absence of affidavits or written statements, or if rebuttal evidence is offered by the defendant
or a party lawfully claiming an interest through the defendant, the court may consider any
competent evidence, including oral testimony, concerning any allegations in the complaint. An
order entered under this section must contain specific findings of abandonment and must contain a
legal description of the premises.
    Subd. 5. Recording of order. Within ten days after the order is entered, a certified copy of
the order must be filed by the moving party with the office of the county recorder or registrar
of titles and with the auditor for the county in which the premises are located. Failure to file the
order within ten days shall not invalidate the proceedings.
    Subd. 6. Duty of auditor. If the property is not redeemed within five weeks of the date of
entry of the order the county auditor, without further notice, shall execute a certificate as provided
for in section 281.23, subdivision 9.
    Subd. 7. Homestead status. This section applies regardless of the subject property's
homestead tax status at the time of sale.
    Subd. 8. Effective date. This section shall apply only to tax judgment sales occurring on and
after April 13, 1996.
History: 1996 c 471 art 3 s 29

281.174 FIVE-WEEK REDEMPTION PERIOD FOR CERTAIN VACANT PROPERTIES.
    Subdivision 1. Application. This section applies to property located within a city if at any
time after the tax sale as provided in section 280.01 has occurred but before notice of expiration
of time for redemption has been given, a court order is entered reducing to five weeks the
redemption period on property under subdivision 2 during which the owner, the owner's personal
representatives and assigns, or any other person holding an interest in the property, may redeem
that property in accordance with the provisions of this chapter.
    Subd. 2. Vacant property subject to five-week redemption period. Only property that
meets all of the following criteria is subject to the five-week redemption period as provided
in this section:
(1) the property is located in a targeted neighborhood revitalization program under section
469.201;
(2) no structures are located on the land;
(3) the property is classified under section 273.13 as residential; and
(4) a residential structure existed on the land within the last five years.
    Subd. 3. Summons and complaint. Any city, housing and redevelopment authority, port
authority, or economic development authority in which the property is located may commence
an action in district court to reduce the period otherwise allowed for redemption under this
chapter from the date of the requested order. The action must be commenced by the filing of a
complaint, naming as defendants the record fee owners or the owner's personal representative, or
the owner's heirs as determined by a court of competent jurisdiction, contract for deed purchasers,
mortgagees, assigns of any of the above, the taxpayers as shown on the records of the county
auditor, the Internal Revenue Service of the United States and the revenue department of the state
of Minnesota if tax liens against the owners or contract for deed purchasers have been recorded or
filed, and any other person the plaintiff determines should be made a party. The action shall be
filed in district court for the county in which the property is located. The complaint must identify
the property by legal description. The complaint must allege (1) that the property is vacant, (2)
that the tax judgment sale under section 280.01 has been made, and (3) notice of expiration of
the time for redemption has not been given.
The complaint must request an order reducing the redemption period to five weeks. When
the complaint has been filed, the court shall issue a summons commanding the person or persons
named in the complaint to appear before the court on a day and at a place stated in the summons.
The appearance date shall be not less than 15 nor more than 25 days from the date of the issuing
of the summons, except that, when the United States of America is a party, the date shall be
set in accordance with applicable federal law. A copy of the filed complaint must be attached
to the summons.
    Subd. 4. Service of summons and complaint. The summons and complaint may be served
by any person not named a party to the action. The summons and complaint must be served at
least seven days before the appearance date, in the manner provided for service of a summons
and complaint in a civil action in the district court, and posted in a conspicuous place on the
property. If a defendant cannot be found in the state, then upon an affidavit to that effect being
filed with the court, the summons and complaint may be served by sending a copy by certified
mail to the defendant's last known address, if any, at least ten days before the appearance date.
Summons by certified mail is complete upon mailing. If personal or certified mail service cannot
be made on a defendant, then the plaintiff or plaintiff's attorney may file an affidavit to that effect
with the court and service by posting the summons and complaint on the premises is sufficient
as to that defendant.
    Subd. 5. Hearing; evidence; order. At the hearing on the summons and complaint, the
court shall enter an order reducing the redemption period to five weeks from the date of the
order, if evidence is presented supporting the allegations in the complaint and no appearance is
made to oppose the relief sought. An affidavit from any person having personal knowledge
about the property may be filed stating facts supporting any allegations in the complaint. In the
absence of affidavits or written statements, or if rebuttal evidence is offered by the defendant or a
party lawfully claiming an interest through the defendant, the court may consider any competent
evidence, including oral testimony, concerning any allegations in the complaint. An order entered
under this section must contain a legal description of the property.
    Subd. 6. Recording of order. Within ten days after the order is entered, a certified copy of
the order must be filed by the moving party with the office of the county recorder or registrar of
titles and with the auditor for the county in which the property is located. Failure to file the order
within ten days shall not invalidate the proceedings.
    Subd. 7. Duty of auditor. If the property is not redeemed within five weeks of the date of
entry of the order the county auditor, without further notice, shall execute a certificate as provided
for in section 281.23, subdivision 9.
    Subd. 8. Effective date. This section shall apply only to tax judgment sales occurring on and
after April 13, 1996.
History: 1996 c 471 art 3 s 30

281.18 LANDS MAY BE REDEEMED.
Every parcel of land heretofore sold to the state at any tax judgment sale and now subject
to redemption shall continue subject to redemption until the expiration of the time allowed for
redemption after the giving of notice of expiration as provided by law. Upon the expiration of
such time absolute title to such parcel, if not theretofore redeemed, shall vest in the state.
History: (2164-7) 1935 c 278 s 3; 1983 c 342 art 15 s 25

281.19 WHO MAY REDEEM.
Redemption of any parcel of land referred to in section 281.18 may be made by any person
interested in such parcel in the manner otherwise provided by law.
History: (2164-8) 1935 c 278 s 4

281.20 [Repealed, 2000 c 260 s 97]

281.21 NOTICE OF EXPIRATION OF REDEMPTION.
Notice of expiration of the time for redemption of any parcel of lands sold to an actual
purchaser at any tax judgment sale hereafter held, or bid in for the state at any such sale and
thereafter assigned to an actual purchaser, shall be given and served as provided by section
281.23. Such notice may be issued and served at any time not earlier than 60 days before the
expiration of the stated period of redemption of such parcel from such sale. The time for
redemption of any such parcel from such sale shall expire 60 days after the service of such notice
and the filing of proof thereof in the office of the county auditor.
History: (2164-10) 1935 c 278 s 6; 2000 c 260 s 46

281.22 COUNTY AUDITOR TO GIVE NOTICE.
In case any parcel of land bid in for the state at any tax judgment sale heretofore held has not
been sold or assigned to an actual purchaser by one year before the expiration of the stated period
of redemption of such parcel, it shall be the duty of the county auditor thereupon forthwith to give
notice of expiration of the time for redemption of such parcel, as herein provided. Such notice
shall be given and all other things done with respect to all such parcels, as provided by section
281.23, except that the notice shall state that the time for redemption will expire one year after
service of notice and the filing of proof thereof, instead of 60 days. Otherwise, all the provisions
of section 281.23 shall apply to and govern the corresponding matters under this section.
The time for redemption of any parcel of land as to which notice of expiration has been
given, as provided in this section, shall expire one year after the giving of such notice and the
filing of proof thereof in the office of the county auditor, unless such parcel shall theretofore be
assigned to an actual purchaser, as herein provided.
History: (2164-11) 1935 c 278 s 7; 2000 c 260 s 47

281.23 NOTICE.
    Subdivision 1. Duty of auditor. In case any parcel of land bid in for the state at any
tax judgment sale has not been redeemed by 120 days before the expiration of the period of
redemption of such parcel, it shall be the duty of the county auditor thereupon forthwith to give
notice of expiration of the time for redemption of such parcel, as herein provided; provided, that
delay in giving such notice shall not affect the validity thereof.
    Subd. 2. Form. The notice of expiration of redemption must contain the tax parcel
identification numbers and legal descriptions of parcels subject to notice of expiration of
redemption provisions prescribed under subdivision 1. The notice must also indicate the names of
taxpayers and fee owners of record in the office of the county auditor at the time the notice is
prepared and names of those parties who have filed their addresses according to section 276.041
and the amount of payment necessary to redeem as of the date of the notice. At the option of the
county auditor, the current filed addresses of affected persons may be included on the notice. The
notice is sufficient if substantially in the following form:

"NOTICE OF EXPIRATION OF REDEMPTION

Office of the County Auditor
County of ......................., State of Minnesota.
To all persons having an interest in lands described in this notice:
You are notified that the parcels of land described in this notice and located in the county of
................................, state of Minnesota, are subject to forfeiture to the state of Minnesota because
of nonpayment of delinquent property taxes, special assessments, penalties, interest, and costs
levied on those parcels. The time for redemption from forfeiture expires if a redemption is not
made by the later of (1) 60 days after service of this notice on all persons having an interest in
the lands of record at the office of the county recorder or registrar of titles, or (2) by the second
Monday in May. The redemption must be made in my office.

Names (and Current Filed Addresses) for the Taxpayers and Fee Owners and Those Parties Who Have Filed Their Addresses Pursuant to section 276.041		Legal Description		Tax Parcel Number		Amount Necessary to Redeem as of Date of Notice
.....		.....		.....		.....
.....		.....		.....		.....

FAILURE TO REDEEM THE LANDS PRIOR TO THE EXPIRATION

OF REDEMPTION WILL RESULT IN THE LOSS OF THE LAND AND
FORFEITURE TO THE STATE OF MINNESOTA.
Inquiries as to these proceedings can be made to the County Auditor for ............... County,
whose address is set forth below.
Witness my hand and official seal this ............................ day of ................, .......

	.....
	County Auditor

(OFFICIAL SEAL)

	.....
	(Address)
	.....
	(Telephone)."

The notice must be posted by the auditor in the auditor's office, subject to public inspection,
and must remain so posted until at least one week after the date of the last publication of notice, as
provided in this section. Proof of posting must be made by the certificate of the auditor, filed in
the auditor's office.
    Subd. 3. Publication. As soon as practicable after the posting of the notice prescribed in
subdivision 2, the county auditor shall cause to be published for two successive weeks in the
official newspaper of the county, the notice prescribed by subdivision 2.
    Subd. 4. Proof of publication. An affidavit establishing proof of publication of the notice
affidavit, as provided by law, must be filed in the office of the county auditor. A single published
notice may include parcels of land bid in at different tax judgment sales, but included parcels
must have a common year for expiration of redemption.
    Subd. 5. Mailing of notice. Forthwith after the commencement of such publication, the
county auditor shall cause the notice of expiration of redemption to be mailed by certified mail,
return receipt requested, to all real property taxpayers and fee owners and in addition to those
parties who have filed their addresses pursuant to section 276.041. Proof of such mailing shall be
made by the certificate of the auditor filed in the auditor's office. Failure to receive the notice shall
not operate to postpone or excuse any default.
    Subd. 5a. Definition. In this section, "occupied parcel" means a parcel containing a structure
subject to property taxation.
    Subd. 6. Service of notice. Immediately after the commencement of publication or mailing
the county auditor shall deliver to the sheriff of the county or any other person not less than 18
years of age a sufficient number of copies of the notice of expiration of redemption for service on
the persons in possession of all parcels of such land actually occupied, and documentation if the
certified mail notice was returned as undeliverable or the notice was not mailed to the address
associated with the property. Within 30 days after receipt of the notice, the sheriff or other person
serving the notice shall investigate as necessary to ascertain whether or not the parcels covered
by the notice are actually occupied parcels, and shall serve a copy of the notice of expiration of
redemption upon the person in possession of each parcel found to be an occupied parcel, in the
manner prescribed for serving summons in a civil action. If the sheriff or another person serving
the notice has made at least two attempts to serve the notice of expiration of redemption, one
between the weekday hours of 8:00 a.m. and 5:00 p.m. and the other on a different day and
different time period, the sheriff or another person serving the notice may accomplish this service
by posting a copy of the notice of expiration of redemption on a conspicuous location on the
parcel. The sheriff or other person serving the notice shall make prompt return to the auditor as
to all notices so served and as to all parcels found vacant and unoccupied and parcels served
by posting. The return must be made on a copy of the notice and is prima facie evidence of
the facts stated in it.
If the notice is served by the sheriff, the sheriff shall receive from the county, in addition to
other compensation prescribed by law, fees and mileage for service on persons in possession as
prescribed by law for such service in other cases, and shall also receive compensation for making
investigation and return as to vacant and unoccupied lands as the county board may fix, subject to
appeal to the district court as in case of other claims against the county. As to either service upon
persons in possession or return as to vacant lands, the sheriff shall charge mileage only for one
trip if the occupants of more than two tracts are served simultaneously, and in such case mileage
must be prorated and charged equitably against all such owners.
    Subd. 7. Expiration of time for redemption. The time for redemption of any parcel of
land as to which notice of expiration has been given, as provided in subdivisions 2, 3, 5, and 6,
shall expire 60 days after the giving of such notice and the filing of proof thereof in the office
of the county auditor.
    Subd. 8. Cost. The cost of giving notice, as provided by subdivisions 2, 3, 5, and 6, shall be
paid by the county. The county may recover costs incurred for posting, publishing, mailing, and
serving the notice from the owner of the parcel that is the subject of the notice.
    Subd. 9. Certificate. After the time for redemption of any lands shall have expired after
notice given, as provided in subdivisions 2, 3, 5, and 6, the county auditor shall execute a
certificate describing the lands, specifying the tax judgment sale at which the same were bid
in for the state, and stating that the time for redemption thereof has expired after notice given
as provided by law and that absolute title thereto has vested in the state of Minnesota. Such
certificate shall be recorded in the office of the county recorder, except that in case of registered
land such certificate shall be recorded in the office of the registrar of titles. Such certificate and the
record thereof shall be prima facie evidence of the facts therein stated, but failure to execute or
record or file such certificate shall not affect the validity of any proceedings hereunder respecting
such lands or the title of the state thereto.
History: (2164-12) 1935 c 278 s 8; 1976 c 181 s 2; 1Sp1981 c 1 art 2 s 17; 1983 c 342 art
15 s 26; 1Sp1985 c 14 art 20 s 12; 1986 c 444; 1992 c 511 art 4 s 19; 1993 c 158 s 2; 1997 c 231
art 2 s 27,28; 1998 c 254 art 1 s 107; 1999 c 133 s 5; 1999 c 243 art 13 s 5-7; 2006 c 259 art 5 s 6

281.24 LAND SUBJECT TO ASSIGNMENT.
Every parcel of land heretofore bid in for the state at any tax judgment sale and not heretofore
sold or assigned to an actual purchaser, and every parcel of land hereafter bid in for the state at
any such sale, unless redeemed, shall remain subject to assignment to an actual purchaser in the
manner provided by law until the date of forfeiture of such parcel, but no longer. In case any such
parcel shall be so assigned after notice of expiration of redemption has been given by the county
auditor, such notice shall be ineffectual as to such parcel, and the time for redemption of such
parcel shall continue until terminated after notice given as in other cases of parcels assigned
to actual purchasers. In the case of those tracts entitled to the benefit of one-year's notice of
expiration of the period of redemption such one-year period shall not be shortened by reason of
any sale or assignment of the tax judgment or certificate covering such tract.
History: (2164-13) 1935 c 278 s 9; 1945 c 442 s 1

281.25 TITLES TO BE HELD IN TRUST BY THE STATE.
Except as otherwise provided by law, the title to every parcel of land acquired by the
state shall be held by the state in trust for the respective taxing districts interested in the taxes,
assessments, penalties, interest, and costs accrued against such parcel at the time of such
acquisition in proportion to the respective interests of such taxing districts therein.
History: (2164-14) 1935 c 278 s 10; 1983 c 342 art 15 s 27

281.26 [Repealed, 1996 c 310 s 1]

281.27 [Repealed, 1996 c 310 s 1]

281.273 EXPIRATION OF TIME OF REDEMPTION ON LANDS OWNED BY PERSONS
IN MILITARY SERVICE.
When a county sheriff or other person serves notice of expiration of the time for redemption
of any parcel of real property from delinquent taxes upon any occupant of the real property, the
sheriff or other person shall inquire of the occupant and otherwise as the sheriff or other person
may deem proper whether the real property was owned and occupied for dwelling, professional,
business or agricultural purposes by a person in the military service of the United States as defined
in the Soldiers' and Sailors' Civil Relief Act of 1940, as amended, or the person's dependents at the
commencement of the period of military service. On finding that the real property is so owned, the
sheriff or other person shall make a certificate to the county auditor, setting forth the description
of the property, the name of the owner, the particulars of the owner's military service so far as
ascertained or claimed, and the names and addresses of the persons of whom the sheriff or other
person made inquiry. The certificate shall be filed with the county auditor and shall be prima facie
evidence of the facts stated. If the real property described in the certificate becomes forfeited to the
state, it shall be withheld from sale or conveyance as tax-forfeited property in accordance with and
subject to the provisions of the Soldiers' and Sailors' Civil Relief Act of 1940, as amended, except
that the requirement in United States Code, title 50, section 560, that the property be occupied
by the dependent or employee of the person in military service does not apply. The period of
withholding from sale or conveyance shall be no longer than is required by that act. If upon
further investigation the sheriff or other person finds at any time that the certificate is erroneous
in any particular, the sheriff or other person shall file a supplemental certificate referring to the
matter in error and stating the facts as found. The supplemental certificate shall be prima facie
evidence of the facts stated, and shall supersede any prior certificate so far as in conflict therewith.
If it appears from the supplemental certificate that the owner of the real property affected is not
entitled to have the same withheld from sale under the Soldiers' and Sailors' Civil Relief Act of
1940, as amended, the property shall not be withheld from sale further under this section.
History: 1943 c 565 s 1; 1986 c 444; 1991 c 18 s 1; 1997 c 231 art 2 s 29

281.274 MAY BE WITHHELD FROM SALE, PAYMENTS.
    Subdivision 1. Payment by person in military service. The owner of any real property
withheld from sale pursuant to section 281.273, or the owner's agent or representative, may at any
time while entitled to have the same withheld from sale under the Soldiers' and Sailors' Civil Relief
Act of 1940, as amended, pay the aggregate amount of all delinquent taxes and assessments as
provided in subdivision 2 in one payment without penalties, interest or costs or in ten installments
as provided in subdivision 3. Upon full payment of such aggregate amount of all delinquent taxes
and assessments, the forfeiture shall be canceled and of no effect, and the county auditor shall
certify to the commissioner of revenue the following facts: The description of the real property,
the name of the owner thereof, the particulars of the owner's military service for the United States,
so far as known, the payment in full of the aggregate amount of such taxes and assessments, and
the date thereof. Upon receipt of such certificate from the county auditor, such owner shall receive
a quitclaim deed to such property from the state executed by the commissioner of revenue.
    Subd. 2. Payment amount. The aggregate amount to be paid as provided in subdivision
1 shall mean the sum of the taxes and assessments without penalties, interest or costs accrued
against such real property and unpaid, including taxes and assessments levied and assessed as
omitted taxes as hereinafter provided. When an application is made to pay taxes and assessments
as provided in subdivision 1, the auditor shall levy and assess against such real property as
omitted taxes, upon the basis of the net tax capacity in effect in the last year in which taxes
included in such notice of expiration of the time for redemption were levied and assessed, all
taxes which would have been assessed in each year after the last year so included in such notice
and all assessments which would have been levied and assessed against such real property after
the last year included in such notice.
    Subd. 3. Time of payment. When any person accorded the right in subdivision 2 to pay
taxes makes application to the county auditor to pay the aggregate amount of such taxes and
assessments in installments, the person shall pay one-tenth of the aggregate amount of such
taxes and assessments at the time of application and the balance thereof in nine equal annual
installments, with the privilege of paying the unpaid balance in full at any time, with interest at the
rate of four percent on the balance remaining unpaid each year, the first installment of principal
and interest to become due and payable on October 31 of the year following the year in which the
application was made, the remaining installments to become due and payable on October 31 of
each year thereafter until fully paid. Failure to make any payment herein required within 60 days
from the date on which payment was due shall constitute default and upon such default the right,
title, and interest of such person in the military service or the person's heirs, representatives or
assigns in such real property shall terminate without the doing by the state of any act or thing.
History: 1943 c 565 s 2; 1973 c 582 s 3; 1986 c 444; 1988 c 719 art 5 s 84; 1989 c 329
art 13 s 20

281.275 COUNTY BOARD MAY PETITION DISTRICT COURT.
If at any time the county board is of the opinion that the ability of the person in the military
service to pay the taxes or assessments upon such real property is not materially affected by
reason of such service, it may petition the district court of the county wherein such real property is
situated for an order authorizing the property to be sold or otherwise disposed of under the laws
relating to tax-forfeited property in conformity with the provisions of the Soldiers' and Sailors'
Civil Relief Act of 1940, as amended, 50 United States Code Annotated App., section 560 (2).
Upon the filing of such petition the court shall fix a time and place for hearing thereon, and notice
of the time and place of such hearing and the relief requested thereat shall be served upon the
owner of such real property in like manner as a summons is served in a civil action. If there
be no appearance by such person who is in the military service of the United States, the court
shall proceed in the manner prescribed by the Soldiers' and Sailors' Civil Relief Act of 1940, as
amended, 50 United States Code Annotated App., sections 520 to 525, inclusive.
History: 1943 c 565 s 3; 1979 c 50 s 35

281.276 RETURN MUST SHOW MILITARY SERVICE.
Unless a certificate showing military service is filed as required by section 281.273, it shall
be presumed that the owner of the property described in the notice of expiration of the time for
redemption from delinquent taxes is not in such service. The filing of the certificate provided for
in section 281.273 shall not affect the forfeiture of the real property described in such notice of
the expiration of the time for redemption from delinquent taxes or their proceedings relating
thereto except as expressly herein provided.
History: 1943 c 565 s 4; 1997 c 231 art 2 s 30

281.277 NOT TO AFFECT OTHER RIGHTS; DURATION.
Nothing contained in sections 281.273 to 281.277 shall be construed to prejudice or preclude
any right secured to any person under the Soldiers' and Sailors' Civil Relief Act of 1940, as
amended.
Sections 281.273 to 281.277 shall remain in force as long as the Soldiers' and Sailors' Civil
Relief Act of 1940, as amended, shall remain in force.
History: 1943 c 565 s 5,6

281.28 AGENTS, SERVICE OF NOTICE OF EXPIRATION OF REDEMPTION UPON.
Any person or corporation having any right, title, or interest in or to any land or real property
in this state may file, or cause to be filed, in the office of the auditor of the county in which
such land or real property is situated a statement, in writing, containing: first, the name of the
person or corporation having such right, title, or interest; second, a description of the land or
real property in which such right, title, or interest is had; and, third, the designation of some
person who is a resident of such county, or of some corporation which has an office or place of
business within such county, upon whom or upon which a personal service may be made of
notices of the expiration of the period of redemption of land or real property from tax sales. Each
such statement shall be signed by the person or corporation having such right, title, or interest
or by any agent or attorney of such person or corporation, but need not specify the nature of
such right, title, or interest.
History: (2165) 1917 c 388 s 1

281.29 STATEMENT TO BE FILED WITH COUNTY AUDITOR.
Each such statement so filed in the office of the county auditor in this state shall be
immediately numbered and filed in the auditor's office by such auditor consecutively in the order
in which it is received and the auditor shall, at the same time, enter consecutively in the order
in which such statement is received, in a book to be kept for that purpose, first, the file number
of such statement; second, the date when such statement is received and filed; third, the name
of the person or corporation named in such statement as having some right, title, or interest in
land or real property, with the post office address of such person or corporation, if given in such
statement; and, fourth, the name of the person or corporation named in such statement as the one
upon whom or upon which a personal service of notice may be made. At the same time the
auditor shall enter the file number of such statement in the real estate transfer book or books under
each piece or parcel of land described in such statement. For the duties required of the auditor by
sections 281.28 to 281.30 the auditor shall be paid, by the person presenting such statement to be
filed, a fee as set by the county board to cover administrative costs for each piece or parcel of land
described in such statement. Each such statement shall cease to be valid and effectual as such for
any and all purposes of sections 281.28 to 281.30 at the expiration of five years from the date of
its filing, or when the person named therein as the one upon whom a personal service of notices
may be made dies or ceases to be a resident of such county, or when the corporation named therein
as the one upon which a personal service of notices may be made ceases to have an office or place
of business within such county. The person or corporation named in a statement filed under the
provision of sections 281.28 to 281.30 as having such right, title, or interest may file in the same
office in which such statement is filed an instrument releasing any particular piece or parcel of
land or real property described in such statement from the effect of such statement, such releasing
instrument to be executed with the same formalities as are necessary to entitle conveyances of
real estate to record. Such releasing instrument shall be, by the auditor, immediately attached to
and filed with such statement affected thereby. Every person or corporation filing such releasing
instrument shall, before such releasing instrument is filed, pay to the auditor, for the auditor's own
use, a fee of ten cents for each such releasing instrument. From the time such releasing instrument
is so filed such statement affected thereby shall cease to be valid and effectual as to such particular
piece or parcel of land or real property so released, but shall nevertheless be and remain valid and
effectual as such for any and all the purposes of sections 281.28 to 281.30 as to each and every
other piece or parcel of land or real property therein described.
History: (2166) 1917 c 388 s 2; 1Sp1985 c 14 art 20 s 13; 1986 c 444

281.30 SERVICE.
    Subdivision 1. On resident agent. Service of notice of expiration of redemption from all
tax sales, whether of lands bid in by the state or otherwise sold, shall be made upon resident
agents appointed under sections 281.28 to 281.30, in the same form, in the same manner, and
within the same time, as is now or may hereafter be provided by law for personal service upon
the person to whom such notice of expiration of redemption is directed. The full period of
redemption shall not expire until 60 days shall have elapsed after the service of such notice and
proof thereof has been filed.
    Subd. 2. Not to supersede other notices. The service of notice required by the provisions
of sections 281.28 to 281.30 shall not supersede or take the place of the notices required by any
other law of this state to be served or published, but shall be additional thereto.
History: (2167, 2168) 1917 c 388 s 3,4

281.31 FAILURE TO SERVE NOTICE TO EXTINGUISH LIEN; 1925 AND PRIOR
YEARS.
No notice of the expiration of the time of redemption upon any certificate of tax judgment
sale issued to an actual purchaser, or upon any state assignment certificate, shall issue or be
served under the provisions of any law in force at the time of the passage of this section after the
expiration of six years from the date of the tax judgment sale described by any such certificate; nor
shall any such certificate be recorded in the office of any county recorder after the expiration of
seven years from the date of such sale. All such certificates upon which such notice of expiration
of redemption shall not be issued and served, and such certificate recorded in the office of the
proper county recorder within the times limited by this section, shall be void and of no force or
effect for any purpose whatever, and failure to serve such notice or record such certificate within
the time herein prescribed shall operate to extinguish the lien of the purchaser for the taxes
for the year or years in such certificate described and appearing, anything in any other statute
of this state to the contrary notwithstanding.
History: (2169) 1905 c 271 s 1; 1915 c 77 s 1; 1976 c 181 s 2

281.32 LIMITATION OF TIME FOR FILING CERTIFICATE; 1925 AND PRIOR YEARS.
No notice of the expiration of the time of redemption upon any certificate of tax judgment
sale issued to an actual purchaser shall be issued or served after the expiration of six years from
the date of the tax judgment sale described by any such certificate, nor shall any such certificate
be recorded in the office of the county recorder or filed in the office of the registrar of titles of the
proper county after the expiration of seven years from the date of such sale.
No notice of the expiration of the time of redemption upon any state assignment certificate
issued under the provisions of section 280.11 shall be issued or served after the expiration of six
years from the date of such certificate, nor shall any such certificate or deed issued pursuant
thereto be recorded in the office of the county recorder after the expiration of seven years from
the date of such certificate.
All such certificates upon which such notice of expiration of redemption shall not be issued
and served and such certificates recorded or filed in the office of the proper county recorder or
registrar of titles within the time limited by this section shall be void and of no force and effect
for any purpose, and failure to serve such notice or record or file such certificate within the
time herein prescribed shall operate to extinguish the lien of the purchaser for the taxes for the
year or years in such certificate described and appearing and the lien of all subsequent taxes
paid under such certificate.
History: (2170) 1917 c 488 s1; 1919 c 169 s 1; 1976 c 181 s 2; 1997 c 7 art 1 s 117

281.321 CERTAIN NOTICES NOT TO BE SERVED.
No notice of the expiration of the time of redemption upon any real estate tax judgment
sale certificate, forfeited tax sale certificate, or state assignment certificate heretofore issued
pursuant to any law of this state at or pursuant to any such sale held in the year 1935 or prior
thereto, which has not become void under any law, shall issue or be served after the expiration of
six months from the date Laws 1941, Chapter 399, becomes effective; nor shall such certificate
be recorded in the office of the county recorder or filed in the office of the registrar of titles of
the proper county after December 31, 1942.
History: 1941 c 399 s 1; 1976 c 181 s 2

281.322 FAILURE TO SERVE NOTICES TO EXTINGUISH LIEN.
No notice of expiration of the time of redemption upon any real estate tax judgment sale
certificate, forfeited tax sale certificate, or state assignment certificate issued pursuant to any law
of this state at or pursuant to any such sale held between January 1, 1936, and April 24, 1941,
or held thereafter, shall be issued or served after the expiration of six years from the date of
the certificate, nor shall such certificate be recorded in the office of the county recorder or the
office of the registrar of titles of the proper county after the expiration of seven years from the
date of the certificate.
History: 1941 c 399 s 2; 1976 c 181 s 2; 2005 c 4 s 35

281.323 CERTIFICATES MUST BE RECORDED.
Any such certificate upon which notice of expiration of redemption shall not be issued,
served, and recorded or filed within the time limited by sections 281.321 to 281.324 shall be void
and of no force and effect for any purpose, and failure to serve such notice or record or file such
certificate within the time herein prescribed shall operate to extinguish the lien of the holder of
the certificate for the taxes for the year or years in such certificate described and the lien of all
subsequent taxes paid under such certificate.
History: 1941 c 399 s 3

281.324 CANCELED BY LIMITATION.
The county auditor shall annually, as soon as practicable after the second Monday of May,
cancel of record all real estate tax judgment sale certificates, forfeited tax sale certificates, and
state assignment certificates, upon which notice of expiration of the time of redemption has not
been served, and recorded or filed of record within the time herein fixed, by making any entry
"canceled by limitation" in the proper real estate tax judgment book opposite the description
of land covered by such certificate.
History: 1941 c 399 s 4

281.325 CANCELLATION OF CERTIFICATES, ON REQUEST OF HOLDER.
Upon request of the holder of a real estate tax judgment sale certificate, state assignment
certificate, or forfeited tax sale certificate and surrender of the same, whether notice of expiration
of time of redemption has been issued and served or not, the county auditor shall cancel the same,
making an entry in the proper copy real estate tax judgment book, opposite the description of land
covered by the certificate, "canceled by surrender of certificate."
History: (2145-1) Ex1937 c 71 s 1

281.326 CANCELLATION OF CERTIFICATES WHEN NOTICE OF EXPIRATION OF
TIME FOR REDEMPTION NOT GIVEN WITHIN SIX YEARS.
The county auditor shall annually, as soon as practicable after the second Monday of May,
cancel of record all real estate tax judgment sale certificates, state assignment certificates, and
forfeited tax sales certificates upon which notice of expiration of time of redemption has not been
given within a period of six years next following the date of the issuance of such certificate, by
making an entry in the proper copy real estate tax judgment book, opposite the description of land
covered by such certificate, "canceled by limitation."
History: (2145-2) Ex1937 c 71 s 2

281.327 CANCELLATION OF CERTIFICATE UPON JUDICIAL ORDER.
Upon the petition of any person interested in the land covered by a real estate tax sale
certificate, state assignment certificate, or forfeited tax sale certificate and, upon the giving of such
notice to the holder of such certificate as may be ordered, the district court, in the proceedings
resulting in the judgment upon which a real estate tax judgment sale certificate, state assignment
certificate, or forfeited tax sale certificate is based, may order the cancellation of a real estate
tax judgment sale certificate, state assignment certificate, or forfeited tax sale certificate upon
which notice of expiration of time of redemption has been issued when the certificate or a deed
issued thereon has not been recorded in the office of the county recorder or filed in that of the
registrar of titles, if the land is registered, within seven years after the date of the issuance of
such certificate; the county auditor, on the filing of the order, shall make an entry in the proper
copy real estate tax judgment book, opposite the description of the land, "canceled by order of
court"; and the rights of the holder under the certificate shall thereupon be terminated of record
in the office of the county auditor.
History: (2145-3) Ex1937 c 71 s 3; 1976 c 181 s 2; 1986 c 444

281.328 STATE ASSIGNMENT CERTIFICATES; VALIDATING.
    Subdivision 1. Validation of certificates. Any state assignment certificate duly issued prior
to January 1, 1972, for which the time for redemption expired as certified by the county auditor
of the county issuing the certificate, and the person to whom the certificate was issued, or the
person's heirs and assigns, paid the taxes on the real property described in the certificate since the
date thereof, is hereby validated and legalized as against the objection that such certificate was not
recorded in the office of the county recorder or registrar of titles within seven years from the date
of the certificate, as provided by this chapter. Any such state assignment certificate may, after
April 6, 1979, be recorded in the office of the proper county recorder or registrar of titles.
    Subd. 2. Applicability. Nothing herein contained shall affect any action now pending to
determine the validity of any instrument validated by this section.
History: 1979 c 19 s 1,2; 1986 c 444; 2005 c 4 s 36

281.33 REDEMPTION, WHEN EXPIRES.
No transfer of the lands described in such certificate to the certificate holder shall be made on
the books of the county auditor, and no certificate shall be entitled to record, nor shall the full
period of redemption expire, until 60 days shall have elapsed after the service of such notice, and
proof thereof has been filed.
History: (2171) RL s 958

281.34 FEES FOR NOTICE.
For serving such notice the sheriff shall receive the same fees as for the service of summons
in a civil action in the district court, except that where more than one notice is served upon one
person or corporation at the same time and place the sheriff shall be entitled to charge but one
mileage. Such fees and the printer's fees for publishing such notice and the costs of the certified
mail shall be repaid by the party offering to redeem such land before a certificate of redemption
shall issue.
History: (2172) RL s 957; 1907 c 85; 1983 c 342 art 15 s 28

281.35 FRAUD IN THE SERVICE; LIMITATION FOR BRINGING ACTION.
When any notice of expiration of redemption is served upon the person named therein, and it
shall be made to appear that such person was at the time of the service not the real owner of the
lands described in such notice, and had no interest therein for more than two years prior to such
service, although the lands were assessed in that person's name, and that such person fraudulently
caused or permitted such service to be made, and thereby prevented the service of such notice
upon the occupant of such lands, or upon the real owner thereof, and thereby prevented the
service of such notice by publication, then such notice and the service thereof shall be void, and
the right of redemption shall continue in the owner of such lands as if no service had been made;
provided, that the action in which such claim is made or defense interposed shall be brought
within two years after such attempted service.
History: (2173) RL s 959; 1986 c 444

281.36 [Repealed, 1983 c 342 art 15 s 39]

281.37 INTEREST WHEN LAND NOT IN LIST.
When any parcel of land upon which taxes are delinquent is omitted for any year from the
list filed by the county auditor with the court administrator of the district court, such delinquent
taxes shall bear interest at the rate of 12 percent per annum from the second Monday of May in
the year in which the taxes became delinquent.
History: (2175) RL s 961; 1Sp1986 c 3 art 1 s 82

281.38 [Repealed, 1999 c 243 art 13 s 21]

281.39 TIME FOR REDEMPTION FROM TAX SALE EXTENDED IN CERTAIN CASES.
Whenever at the time fixed by law for absolute forfeiture of any parcel of land heretofore or
hereafter bid in for the state there shall be pending, in the United States district court, proceedings
in eminent domain affecting such parcel, and such eminent domain proceedings shall have been
pending more than two years prior to the date of forfeiture, the time of the forfeiture of such
parcel shall be and is postponed and continued until the expiration of one year after the final
determination of such eminent domain proceedings; and the owner of such parcel, regardless of
whether such parcel is included within the boundaries of any game preserve, reforestation project,
or conservation area, or any person having an interest therein, may discharge the delinquent taxes
and assessments against such parcel and redeem such parcel, or portion thereof, from such sale
to the state within such period, as so extended, upon payment of the portion of such unpaid
taxes and assessments permitted by any law in effect during the pendency of such condemnation
proceedings. Such redemption and discharge of delinquent taxes and assessments may be so made
regardless of any or no determination of the value or other action by the county board or the
commissioner of revenue.
History: (2176-1) 1933 c 274 s 1; 1973 c 582 s 3; 1983 c 342 art 15 s 29

281.40 MAY REDEEM PART OF TRACT.
When any tract less than the whole parcel designated for taxation and bid in for the state
shall be taken or encumbered by such eminent domain proceedings, the tract so taken or
encumbered may be redeemed and the delinquent taxes and assessments thereon discharged, as
provided in sections 281.39 and 281.40, without redeeming or discharging the delinquent taxes
and assessments on the entire parcel so bid in for the state. When only such portion or fraction
of the parcel bid in for the state shall be redeemed and discharged from taxes and assessments,
the amount to be paid for such redemption and discharge from delinquent taxes and assessments
shall be computed by the auditor of the county wherein such lands are situated, and shall be
such a part or proportion of the amount designated by any such law permitting redemption and
discharge on payment of a fraction or percentage of the total amount due, as provided in sections
281.39 and 281.40, as the tract taken or encumbered by the proceedings and so redeemed bears
to the value of the entire parcel bid in for the state, and of which it forms a part. Any party
interested in such computation and determination of value, and aggrieved thereby, may, within
ten days following the filing thereof, appeal to the district court of the county wherein such
land is situated, by filing written notice of such appeal and proof of service thereof, with the
court administrator of such court.
History: (2176-2) 1933 c 274 s 2; 1Sp1986 c 3 art 1 s 82

281.41-281.67 [Unnecessary]