2015 Minnesota Statutes
Chapters 272 - 289 — PROPERTY TAXES
Chapter 272 — TAXATION, GENERAL PROVISIONS
Section 272.14 — TRANSFER OF UNDIVIDED INTEREST.
Upon presentation of a deed or other instrument conveying an undivided part of a parcel of land, and upon payment of an equivalent proportional part of the taxes delinquent thereon, according to the records of the county auditor the county auditor shall endorse a certificate thereon, as prescribed in section 272.12. Delinquent taxes are those taxes deemed delinquent under section 279.02.
History:(2213) RL s 987; 1971 c 63 s 2; 1986 c 444
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