Minnesota Legislature
Office of the Revisor of Statutes
2007 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
282.36 FEES PAYABLE BY REPURCHASER.
Any person repurchasing land after forfeiture to the state for nonpayment of taxes under
the provisions of a repurchase law shall at the time the certificate of repurchase is issued and
recorded by the county auditor or before receiving quitclaim deed pursuant thereto, pay to the
county treasurer a fee in an amount equal to the fee provided in section 282.014. Fees so collected
during any calendar year shall be credited to a special fund and, upon a warrant issued by the
county auditor on or before March 1 of the year following, shall be remitted to the commissioner
of revenue and credited to the general fund. The commissioner of revenue shall, on or before
February 1 in each year, certify to the commissioner of finance the number of deeds issued during
the preceding calendar year to which these fees apply, showing by counties the number of deeds
so issued and the total fees due therefor. This section shall not apply to repurchases made under
any law enacted prior to January 1, 1945.
History: 1945 c 487 s 1; 1969 c 399 s 1; 1974 c 160 s 2; 1985 c 300 s 17; 1992 c 511
art 4 s 21
Any person repurchasing land after forfeiture to the state for nonpayment of taxes under
the provisions of a repurchase law shall at the time the certificate of repurchase is issued and
recorded by the county auditor or before receiving quitclaim deed pursuant thereto, pay to the
county treasurer a fee in an amount equal to the fee provided in section 282.014. Fees so collected
during any calendar year shall be credited to a special fund and, upon a warrant issued by the
county auditor on or before March 1 of the year following, shall be remitted to the commissioner
of revenue and credited to the general fund. The commissioner of revenue shall, on or before
February 1 in each year, certify to the commissioner of finance the number of deeds issued during
the preceding calendar year to which these fees apply, showing by counties the number of deeds
so issued and the total fees due therefor. This section shall not apply to repurchases made under
any law enacted prior to January 1, 1945.
History: 1945 c 487 s 1; 1969 c 399 s 1; 1974 c 160 s 2; 1985 c 300 s 17; 1992 c 511
art 4 s 21
Official Publication of the State of Minnesota
Revisor of Statutes