2007 Minnesota Statutes

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