Minnesota Statutes
§ 272.31 — LIEN OF REAL ESTATE TAXES
Minnesota § 272.31
This text of Minnesota § 272.31 (LIEN OF REAL ESTATE TAXES) 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. § 272.31 (2026).
Text
The taxes assessed upon real property shall be a perpetual lien thereon, and on all structures and standing timber thereon and on all minerals therein, from the year in which the property is assessed. As between grantor and grantee, such lien shall not attach until the first Monday of January of the year next thereafter.
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Legislative History
(2191)RL s 975;1967 c 578 s 1;1991 c 291 art 12 s 6
Nearby Sections
15
§ 272.01
PROPERTY SUBJECT TO TAXATION§ 272.02
EXEMPT PROPERTY§ 272.0212
BORDER DEVELOPMENT ZONE PROPERTY§ 272.0213
LEASED SEASONAL-RECREATIONAL LAND§ 272.025
FILING REQUIREMENT§ 272.026
TAX STATUS OF PROPERTY MANAGED BY A HOUSING REDEVELOPMENT AUTHORITY OR PUBLIC HOUSING AGENCY§ 272.029
WIND ENERGY PRODUCTION TAX§ 272.0295
SOLAR ENERGY PRODUCTION TAX§ 272.03
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Bluebook (online)
Minnesota § 272.31, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/272.31.