Minnesota § 272.31 - LIEN OF REAL ESTATE TAXES
Full text of Minnesota Minnesota Statutes § 272.31 — LIEN OF REAL ESTATE TAXES, with citation guidance and answers to common questions.
§ 272.31. LIEN OF REAL ESTATE TAXES
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.
History:
(2191) RL s 975; 1967 c 578 s 1; 1991 c 291 art 12 s 6
Official Publication of the State of Minnesota
Revisor of Statutes
Source: official Minnesota text · Last verified 2026-08-27
Frequently Asked Questions About Minnesota § 272.31
What does Minnesota Statutes § 272.31 cover?
Section 272.31 ("LIEN OF REAL ESTATE TAXES") is part of the Minnesota Statutes, the codified statutory law of Minnesota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Minnesota § 272.31?
A common citation format is "Minnesota Statutes § 272.31" (Minnesota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Minnesota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Minnesota official source linked on this page or consult a licensed Minnesota attorney.
How does Minnesota § 272.31 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Minnesota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Minnesota.