2019 Minnesota Statutes
Chapters 289A - 295 — Various State Taxes And Programs
Chapter 293 — Educational Institutions; Exempt Property, Income
Section 293.03 — Place Of Taxation; Lien.

Universal Citation: MN Stat § 293.03 (2019)
293.03 PLACE OF TAXATION; LIEN.

Such annuity or income shall have a taxable status in the assessment district wherein is located the real property conveyed under the terms and conditions set forth in section 293.01, and the tax herein provided shall be a specific lien upon all and singular the amounts as they accrue, which are payable to any person entitled to receive income or annuity thereunder, and upon the right, title, estate, and interest of such person in and to the real property conveyed as aforesaid.

History: (2394-93) Ex1937 c 91 s 3

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