Minnesota § 272.121 - CURRENT TAX ON DIVIDED PARCELS
Full text of Minnesota Minnesota Statutes § 272.121 — CURRENT TAX ON DIVIDED PARCELS, with citation guidance and answers to common questions.
§ 272.121. CURRENT TAX ON DIVIDED PARCELS
Subdivision 1.Certification of payment.
Except as provided in subdivision 2, if a deed or other instrument conveys a parcel of land that is less than a whole parcel of land as described in the current tax list, the county auditor shall not transfer or divide the land in the auditor's official records, and the county recorder shall not file and record the instrument, unless the instrument of conveyance contains a certification by the county treasurer that the taxes due in the current tax year for the whole parcel have been paid. This certification is in addition to the certification for delinquent tax required by section 272.12.
Subd. 2.Exceptions.
No certification of current tax paid is required when the land is being conveyed to the federal government, the state, or a home rule charter or statutory city or any other political subdivision. No certification of current tax paid is required under subdivision 1 for any sheriff's or referee's certificate of sale or other instrument if a certification of delinquent tax for the instrument is not required under section 272.12.
History:
1987 c 268 art 7 s 27; 1988 c 719 art 6 s 4; 1995 c 264 art 16 s 8
Official Publication of the State of Minnesota
Revisor of Statutes
Frequently Asked Questions About Minnesota § 272.121
What does Minnesota Statutes § 272.121 cover?
Section 272.121 ("CURRENT TAX ON DIVIDED PARCELS") 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 § 272.121?
A common citation format is "Minnesota Statutes § 272.121" (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 § 272.121 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.