Minnesota § 270C.7106 RECORDS OF SALE

Minnesota Statutes

§ 270C.7106 — RECORDS OF SALE

Minnesota § 270C.7106

PartTAXATION, SUPERVISION, DATA PRACTICES

Ch. 270CDEPARTMENT OF REVENUE

This text of Minnesota § 270C.7106 (RECORDS OF SALE) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 270C.7106 (2026).

Text

The commissioner shall maintain a record of all sales of property under section270C.7101and of redemptions of real property. The record shall set forth the tax for which the sale was made, the dates of seizure and sale, the name of the party assessed and all proceedings in making the sale, the amount of expenses, the names of the purchasers, and the date of the certificate of sale. A copy of the record, or any part thereof, certified by the commissioner shall be evidence in any court of the truth of the facts therein stated.

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The commissioner shall maintain a record of all sales of property under section270C.7101and of redemptions of real property. The record shall set forth the tax for which the sale was made, the dates of seizure and sale, the name of the party assessed and all proceedings in making the sale, the amount of expenses, the names of the purchasers, and the date of the certificate of sale. A copy of the record, or any part thereof, certified by the commissioner shall be evidence in any court of the truth of the facts therein stated.