Minnesota Legislature
Office of the Revisor of Statutes
2006 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
272.32 ASSESSMENTS FOR LOCAL IMPROVEMENTS IN CITIES.
All assessments upon real property for local improvements made or levied by the proper
authorities of any city in the state shall be a paramount lien upon the land upon which they are
imposed from the date of the warrant issued for the collection thereof, or from such other date as
by the charter of any such city such assessments become a lien upon the land, and of equal rank
with the lien of the state for taxes which have been or may be levied upon the property under
the general laws of the state; and the general rules of law as to priority of tax liens shall apply
equally to the liens of such assessments and to such liens for general taxes with the same force
and effect as though all of these liens and all of these taxes and assessments were of the same
general character and imposed for the same purpose and by the same authority, without regard
to the priority in point of time of the attaching of either of these liens, and a sale or perfecting
title under either shall not bar or extinguish the other. This section shall be applicable to any city
existing under a charter framed and adopted prior to November 18, 1958.
History: (2192, 2193) 1911 c 120 s 1,2; 1984 c 593 s 9
All assessments upon real property for local improvements made or levied by the proper
authorities of any city in the state shall be a paramount lien upon the land upon which they are
imposed from the date of the warrant issued for the collection thereof, or from such other date as
by the charter of any such city such assessments become a lien upon the land, and of equal rank
with the lien of the state for taxes which have been or may be levied upon the property under
the general laws of the state; and the general rules of law as to priority of tax liens shall apply
equally to the liens of such assessments and to such liens for general taxes with the same force
and effect as though all of these liens and all of these taxes and assessments were of the same
general character and imposed for the same purpose and by the same authority, without regard
to the priority in point of time of the attaching of either of these liens, and a sale or perfecting
title under either shall not bar or extinguish the other. This section shall be applicable to any city
existing under a charter framed and adopted prior to November 18, 1958.
History: (2192, 2193) 1911 c 120 s 1,2; 1984 c 593 s 9
Official Publication of the State of Minnesota
Revisor of Statutes