1997 Minnesota Statutes

     272.14 Transfer of undivided interest.  

    Upon presentation of a deed or other instrument conveying 
 an undivided part of a parcel of land, and upon payment of an 
 equivalent proportional part of the taxes delinquent thereon, 
 according to the records of the county auditor the county 
 auditor shall endorse a certificate thereon, as prescribed in 
 section 272.12.  Delinquent taxes are those taxes deemed 
 delinquent under section 279.02.  

    HIST: (2213) RL s 987; 1971 c 63 s 2; 1986 c 444