Minnesota § 282.301 - RECEIPTS FOR PAYMENTS; CERTIFICATION BY COUNTY AUDITOR

Full text of Minnesota Minnesota Statutes § 282.301 — RECEIPTS FOR PAYMENTS; CERTIFICATION BY COUNTY AUDITOR, with citation guidance and answers to common questions.

§ 282.301. RECEIPTS FOR PAYMENTS; CERTIFICATION BY COUNTY AUDITOR

When any sale has been made under sections 282.005, 282.012, and 282.241 to 282.324, the purchaser shall receive from the county auditor at the time of repurchase a receipt, in such form as may be prescribed by the attorney general. When the purchase price of a parcel of land shall be paid in full, the following facts shall be certified by the county auditor to the commissioner of revenue of the state of Minnesota: the description of land and the date when the final installment of the purchase price was paid.

History:

1945 c 296 s 7; 1973 c 582 s 3; 1983 c 342 art 15 s 36; 1985 c 300 s 15; 1986 c 444; 1994 c 416 art 1 s 39; 2005 c 151 art 5 s 36; 2021 c 7 s 1; 2024 c 127 art 70 s 8

Official Publication of the State of Minnesota
Revisor of Statutes

Source: official Minnesota text · Last verified 2026-08-27

Frequently Asked Questions About Minnesota § 282.301

What does Minnesota Statutes § 282.301 cover?

Section 282.301 ("RECEIPTS FOR PAYMENTS; CERTIFICATION BY COUNTY AUDITOR") 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 § 282.301?

A common citation format is "Minnesota Statutes § 282.301" (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 § 282.301 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.