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1050 rtification by parcel have linquent tax 'hen the land r~er or statu- :'s certificate ument is not shall not transfer :'rent tax year for quired by section : ~oa governmen- :ax for lhe inslru- stille~ all agency ided part of of the taxes nty auditor nt taxes are record title y attorney, ~ such deed :s given for error in a the county .t there are · ole of any all transfer m, or per- he net tax agree, the ) the audi- ' so agreed :ansferred 'ith a view ditor may by fraud- e charged 1051 TAXATION, GENERAL PROVISIONS 272.162 Subd. 2. Specific part conveyed after execution of a lender's lien. Notwithstanding the provisions of sections 272.12, 272.121, and 272.162, a lender that acquires, through execution of a lien, any part less than thewhole of any parcel oftand, as charged in the tax lists, may co/wey that part upon payment of the proper proportion of taxes due and owing on that part. The county auditor shall determine the proper proportion of taxes to be paid. The lender shall be required to provide the county auditor with instruments that document the lender's lien and the acquisition of the part. History: (2215) RL s x989; 1986 c 444; 1988 c 719 art 5 s 84; 1989 c 329 art I3 s 20; 1990 c 480 art.7 s $ :. . . 272.161. DETERMINATION OF NET TAX CAPACITY OF SPECIFIC PART OF LAND TRANSFERRED, In the event the seller and the purchaser fail to file the agreement as prescribed by section 272.16, the county auditor of any county may, before making a transfer ora spe- cific part of any tract assessed, request the county assessor to determine the amount of net tax capacity to be transferred therewith. The net tax capacity so fixed shall be con- clusive, except that either party to the division may appeal to the district court of the county in which the land is situated for a determination, made in the manner prescribed by Minnesota Statutes 1945, chapter 278. History: 1949 c 619 s 1; Ex1967 c 32 art 8 s 2; 1988 c 719 art 5 s 84; 1989 c 329 art I3 s 20 ... 272.162 RESTRICTIONS ON TRANSFERS OF SPECIFIC PARTS. Subdivision t., Conditions restricting transfer. When a deed or other instrument conveying a parcel of land is presented to the county auditor for transfer or division under sections 272.12,272.16, and 272.161, the auditor shall not transfer or divide the land or its net tax capacity in the official records and shall not certify the instrument as provided in section 272.12, if: (a) The land conveyed is less than a whole parcel of land as charged in the tax lists; (b) The part conveyed appears within the area of application of municipal subdivi- sion regulations adopted and filed under section 462.36, subdivision 1; and (c) The part conveyed is part of or constitutes a subdivision as defined in section 462.352, subdivision 12. Subd. 2. Conditions allowing transfer, Notwithstanding the provisions of subdivi- sion 1, the county auditor may transfer or divide the land and its net tax capacity and may certify the instrument if the instrument contains a certification by the clerk of the municipality: (a) that the municipality's subdivision regulations do not apply; (b) that the subdivision has been approved by the governing body of the munici- pality; or (c) that the restrictions on the division of taxes and filing and recording have been waived by resolution of the governing body of the municipality in the particular case because compliance would create an unnecessary hardship and failure to comply would not interfere with the purpose of the regulations. If any of the conditions for certification by the municipality as provided in this sub- division exist and the municipality does not certify that they exist within 24 hours after the instrument of conveyance has been presented to the clerk of the municipality, the provisions of subdivision 1 do not apply. If an unexecuted instrument is presented to the municipality and any of the condi- tions for certification by the municipality as provided in this subdivision exist, the unexecuted instrument must be certified by the clerk of the municipality. Subd. 3. Applicability of restrictions. This section does not apply to the exceptions set forth in section 272.12. This section applies only to land within municipalities which choose to be gov-