Minnesota Statutes
§ 272.46 — AUDITOR TO FURNISH STATEMENT OF TAX LIENS AND TAX SALES; FEES; APPLICATION
Minnesota § 272.46
This text of Minnesota § 272.46 (AUDITOR TO FURNISH STATEMENT OF TAX LIENS AND TAX SALES; FEES; APPLICATION) 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. § 272.46 (2026).
Text
Subdivision 1.
MS 1992 [Repealed,1994 c 510 art 1 s 13]
Subd. 2.Auditor to combine legal descriptions; exceptions.
The county auditor, upon written application of any person, shall for property tax purposes only, combine legal descriptions, as defined in section272.195, of contiguous parcels to which the applicants hold title.
The county auditor shall not be required to combine legal descriptions over section lines in the following situations: when the parcels to be combined are located in different school districts or different taxing jurisdictions or when a combination of legal descriptions would require the auditor's office to modify an existing record-keeping system.
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Legislative History
(2231,2232)1907 c 431 s 1,2;1921 c 409;1963 c 553 s 1;1973 c 123 art 5 s 7;1976 c 248 s 1;1Sp1981 c 1 art 8 s 5;1982 c 523 art 19 s 1;1983 c 222 s 6; 1986 c 444
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 § 272.46, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/272.46.