2007 Minnesota Statutes

272.12 CONVEYANCES, TAXES PAID BEFORE RECORDING.
When:
(a) a deed or other instrument conveying land,
(b) a plat of any town site or addition thereto,
(c) a survey required pursuant to section 508.47,
(d) a condominium plat subject to chapter 515 or 515A or a declaration that contains such
a plat, or
(e) a common interest community plat subject to chapter 515B or a declaration that contains
such a plat,
is presented to the county auditor for transfer, the auditor shall ascertain from the records if there
be taxes delinquent upon the land described therein, or if it has been sold for taxes. An assignment
of a sheriff's or referee's certificate of sale, when the certificate of sale describes real estate,
and certificates of redemption from mortgage or lien foreclosure sales, when the certificate of
redemption encompasses real estate and is issued to a junior creditor, are considered instruments
conveying land for the purposes of this section and section 272.121. If there are taxes delinquent,
the auditor shall certify to the same; and upon payment of such taxes, or in case no taxes are
delinquent, shall transfer the land upon the books of the auditor's office, and note upon the
instrument, over official signature, the words, "no delinquent taxes and transfer entered," or, if the
land described has been sold or assigned to an actual purchaser for taxes, the words "paid by sale
of land described within;" and, unless such statement is made upon such instrument, the county
recorder or the registrar of titles shall refuse to receive or record the same; provided, that sheriff's
or referees' certificates of sale on execution or foreclosure of a lien or mortgage, certificates
of redemption from mortgage or lien foreclosure sales issued to the redeeming mortgagor or
lienee, deeds of distribution made by a personal representative in probate proceedings, decrees
and judgments, receivers receipts, patents, and copies of town or statutory city plats, in case
the original plat filed in the office of the county recorder has been lost or destroyed, and the
instruments releasing, removing and discharging reversionary and forfeiture provisions affecting
title to land and instruments releasing, removing or discharging easement rights in land or building
or other restrictions, may be recorded without such certificate; and, provided that instruments
conveying land and, as appurtenant thereto an easement over adjacent tract or tracts of land, may
be recorded without such certificate as to the land covered by such easement; and provided
further, that any instrument granting an easement made in favor of any public utility or pipe line
for conveying gas, liquids or solids in suspension, in the nature of a right-of-way over, along,
across or under a tract of land may be recorded without such certificate as to the land covered by
such easement. Documents governing homeowners associations of condominiums, townhouses,
common interest ownership communities, and other planned unit developments may be recorded
without the auditor's certificate to the extent provided in section 515B.1-116(f).
A deed of distribution made by a personal representative in a probate proceeding, a decree,
or a judgment that conveys land shall be presented to the county auditor, who shall transfer the
land upon the books of the auditor's office and note upon the instrument, over official signature,
the words, "transfer entered", and the instrument may then be recorded. A decree or judgment that
affects title to land but does not convey land may be recorded without presentation to the auditor.
A violation of this section by the county recorder or the registrar of titles shall be a gross
misdemeanor, and, in addition to the punishment therefor, the recorder or registrar shall be liable
to the grantee of any instrument so recorded for the amount of any damages sustained.
When, as a condition to permitting the recording of deed or other instrument affecting the
title to real estate previously forfeited to the state under the provisions of sections 281.16 to
281.25, county officials, after such real estate has been purchased or repurchased, have required
the payment of taxes erroneously assumed to have accrued against such real estate after forfeiture
and before the date of purchase or repurchase, the sum required to be so paid shall be refunded
to the persons entitled thereto out of moneys in the funds in which the sum so paid was placed.
Delinquent taxes are those taxes deemed delinquent under section 279.02.
History: (2211, 2211-1) RL s 985; 1913 c 371 s 1; 1927 c 92 s 1; 1939 c 215 s 1; 1939 c 236
s 1; 1943 c 475 s 1; 1951 c 204 s 1; 1971 c 63 s 1; 1973 c 123 art 5 s 7; 1976 c 181 s 2; 1977 c
263 s 1; 1979 c 9 s 1; 1984 c 566 s 1; 1986 c 444; 1993 c 375 art 3 s 10; 1994 c 416 art 1 s 11;
1997 c 7 art 1 s 108; 2003 c 127 art 5 s 10; 1Sp2003 c 4 s 1