1998 Minnesota Statutes

     280.27 Applications for state tax deeds. 

    All applications for tax deeds under this chapter shall be 
 made to the commissioner of revenue and the applicant shall 
 present to such official the original tax certificate and 
 certified copy of the notice of expiration of redemption, with 
 proof of service thereof and of the filing of such proof in the 
 office of the county auditor, and certificate of such auditor 
 that the time of redemption has expired and that no redemption 
 has been made, and such other proof as the commissioner of 
 revenue may require.  All of these papers shall be filed in the 
 office of the commissioner of revenue, and shall remain therein 
 as permanent records.  If the original tax certificate, or any 
 assignment thereof, has been lost or destroyed, the county 
 auditor shall issue a duplicate thereof, upon proof of such loss 
 or destruction, by the filing in the auditor's office of an 
 affidavit by such owner or some other person having knowledge of 
 the facts.  Any such duplicate certificate or assignment shall 
 be of the same force and effect as if it were an original.  

    HIST: (2143) 1915 c 332 s 2; 1927 c 399; 1973 c 582 s 3; 1986 
 c 444; 1991 c 326 s 12