Laserfiche WebLink
282.01 <br />MINNESOTA STATUTES 2022 10 <br />recommendation of the county board, and where the circumstances are such that the commissioner of revenue <br />after investigation is satisfied that the purchaser has made every effort reasonable to make payment of both <br />the annual installment and said taxes, and that there has been no willful neglect on the part of the purchaser <br />in meeting these obligations, then the commissioner of revenue may extend the time for the payment for <br />such period as the commissioner may deem warranted, not to exceed one year. On payment in full of the <br />purchase price, appropriate conveyance in fee, in such form as may be prescribed by the attorney general, <br />shall be issued by the commissioner of revenue, which conveyance must be recorded by the county and shall <br />have the force and effect of a patent from the state subject to easements and restrictions of record at the date <br />of the tax judgment sale, including, but without limitation, permits for telephone and electric power lines <br />either by underground cable or conduit or otherwise, sewer and water lines, highways, railroads, and pipe <br />lines for gas, liquids, or solids in suspension. <br />(b) The commissioner of revenue shall issue an appropriate conveyance in fee when approval from the <br />county auditor is given based upon written confirmation from a licensed closing agent, title insurer, or title <br />insurance agent as specified in section 82.641. For purposes of this paragraph, "written confirmation" means <br />a written commitment or approval that the funding for the conveyance is held in an escrow account available <br />for disbursement upon delivery of a conveyance. The county recorder or registrar of titles must not record <br />or file a conveyance issued under this paragraph unless the conveyance contains a certification signed by <br />the county auditor where the land is located stating that the recorder or registrar of titles can accept the <br />conveyance for recording or filing. The conveyance issued by the commissioner of revenue shall not be <br />effective as a conveyance until it is recorded. The conveyance shall be issued to the county auditor where <br />the land is located. Upon receipt of the conveyance, the county auditor shall hold the conveyance until the <br />conveyance is requested from a licensed closing agent, title insurer, or title insurance agent to settle and <br />close on the conveyance. If a request for the conveyance is not made within 30 days of the date the conveyance <br />is issued by the commissioner of revenue, the county auditor shall return the conveyance to the commissioner. <br />If the conveyance is delivered to the licensed closing agent, title insurer, or title insurance agent and the <br />closing does not occur within ten days of the request, the licensed closing agent, title insurer, or title insurance <br />agent shall immediately return the conveyance to the county auditor and, upon receipt, the county auditor <br />shall return the conveyance to the commissioner of revenue. The commissioner of revenue shall cancel and <br />destroy all conveyances returned by the county auditor pursuant to this subdivision. The licensed closing <br />agent, title insurer, or title insurance agent must promptly record the conveyance after the closing and must <br />deliver an attested or certified copy to the county auditor and to the grantee or grantees named on the <br />conveyance. <br />Subd. 7. County sales; notice, purchase price, disposition. The sale must commence at the time <br />determined by the county board of the county in which the parcels are located. The county auditor shall <br />offer the parcels of land in order in which they appear in the notice of sale, and shall sell them to the highest <br />bidder, but not for a sum less than the appraised value, until all of the parcels of land have been offered. <br />Then the county auditor shall sell any remaining parcels to anyone offering to pay the appraised value, except <br />that if the person could have repurchased a parcel of property under section 282.012 or 282.241, that person <br />may not purchase that same parcel of property at the sale under this subdivision for a purchase price less <br />than the sum of all taxes, assessments, penalties, interest, and costs due at the time of forfeiture computed <br />under section 282.251, and any special assessments for improvements certified as of the date of sale. The <br />sale must continue until all the parcels are sold or until the county board orders a reappraisal or withdraws <br />any or all of the parcels from sale. The list of lands may be added to and the added lands may be sold at any <br />time by publishing the descriptions and appraised values. The added lands must be: (1) parcels of land that <br />have become forfeited and classified as nonconservation since the commencement of any prior sale; (2) <br />parcels classified as nonconservation that have been reappraised; (3) parcels that have been reclassified as <br />nonconservation; or (4) other parcels that are subject to sale but were omitted from the existing list for any <br />Official Publication of the State of Minnesota <br />Revisor of Statutes <br />