2007 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
272.31 LIEN OF REAL ESTATE TAXES.
The taxes assessed upon real property shall be a perpetual lien thereon, and on all structures
and standing timber thereon and on all minerals therein, from the year in which the property is
assessed. As between grantor and grantee, such lien shall not attach until the first Monday of
January of the year next thereafter.
History: (2191) RL s 975; 1967 c 578 s 1; 1991 c 291 art 12 s 6
The taxes assessed upon real property shall be a perpetual lien thereon, and on all structures
and standing timber thereon and on all minerals therein, from the year in which the property is
assessed. As between grantor and grantee, such lien shall not attach until the first Monday of
January of the year next thereafter.
History: (2191) RL s 975; 1967 c 578 s 1; 1991 c 291 art 12 s 6
Official Publication of the State of Minnesota
Revisor of Statutes