2005 Minnesota Statutes - 272.31 — Lien of real estate taxes.

     272.31 Lien of real estate taxes. 


    The taxes assessed upon real property shall be a perpetual 
 lien thereon, and on all structures and standing timber thereon 
 and on all minerals therein, from the year in which the property 
 is assessed.  As between grantor and grantee, such lien shall 
 not attach until the first Monday of January of the year next 
 thereafter.  


    HIST: (2191) RL s 975; 1967 c 578 s 1; 1991 c 291 art 12 s 6