Minnesota Legislature
Office of the Revisor of Statutes
2007 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
508.53 TRANSFER AND PAYMENT OF TAXES.
All laws requiring deeds, plats, or other instruments affecting unregistered land to bear the
endorsement of the proper city or county officials showing that all taxes or assessments upon the
same have been paid, shall be operative as to registered land, and all such laws shall be complied
with before any deed, plat, or other instrument affecting registered land shall be filed with the
registrar. When, by the terms of any decree of registration, any tax or local assessment lien, or the
title based upon the same, is either subordinated to the title adjudicated thereby or merged therein,
all such liens and titles shall be described in detail in the decree, and from and after the entry
thereof such titles and liens shall be considered as having in law been paid. A certified copy of the
decree shall be filed with the county auditor and with the city treasurer in all counties where local
assessments are paid to such official. The county auditor and city treasurer shall thereafter treat the
liens and titles described in such decree as having in law been paid and make upon the books and
records of their respective offices proper entries to that effect. If any deed, plat, or other instrument
affecting such land is thereafter presented to the county auditor or to the city treasurer upon which
it is the duty of such officers to make any official endorsements, they shall regard all the titles and
liens described in such decree as having been legally paid and satisfied and make their official
endorsement upon such deed, plat, or other instrument without reference or regard thereto.
History: (8299) RL s 3421; 1905 c 305 s 51
All laws requiring deeds, plats, or other instruments affecting unregistered land to bear the
endorsement of the proper city or county officials showing that all taxes or assessments upon the
same have been paid, shall be operative as to registered land, and all such laws shall be complied
with before any deed, plat, or other instrument affecting registered land shall be filed with the
registrar. When, by the terms of any decree of registration, any tax or local assessment lien, or the
title based upon the same, is either subordinated to the title adjudicated thereby or merged therein,
all such liens and titles shall be described in detail in the decree, and from and after the entry
thereof such titles and liens shall be considered as having in law been paid. A certified copy of the
decree shall be filed with the county auditor and with the city treasurer in all counties where local
assessments are paid to such official. The county auditor and city treasurer shall thereafter treat the
liens and titles described in such decree as having in law been paid and make upon the books and
records of their respective offices proper entries to that effect. If any deed, plat, or other instrument
affecting such land is thereafter presented to the county auditor or to the city treasurer upon which
it is the duty of such officers to make any official endorsements, they shall regard all the titles and
liens described in such decree as having been legally paid and satisfied and make their official
endorsement upon such deed, plat, or other instrument without reference or regard thereto.
History: (8299) RL s 3421; 1905 c 305 s 51
Official Publication of the State of Minnesota
Revisor of Statutes