Minnesota § 92.51 - TAXATION; REDEMPTION; SPECIAL CERTIFICATE
Full text of Minnesota Minnesota Statutes § 92.51 — TAXATION; REDEMPTION; SPECIAL CERTIFICATE, with citation guidance and answers to common questions.
§ 92.51. TAXATION; REDEMPTION; SPECIAL CERTIFICATE
State lands sold by the director become taxable. A description of the tract sold, with the name of the purchaser, must be transmitted to the proper county auditor. The auditor must extend the land for taxation like other land. Only the interest in the land vested by the land sale certificate in its holder may be sold for delinquent taxes.
History:
(6323) RL s 2439; 1909 c 114 s 1; 1985 c 265 art 3 s 1; 1986 c 444; 1999 c 243 art 13 s 1
Official Publication of the State of Minnesota
Revisor of Statutes
Source: official Minnesota text · Last verified 2026-08-27
Frequently Asked Questions About Minnesota § 92.51
What does Minnesota Statutes § 92.51 cover?
Section 92.51 ("TAXATION; REDEMPTION; SPECIAL CERTIFICATE") 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 § 92.51?
A common citation format is "Minnesota Statutes § 92.51" (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 § 92.51 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.