Minnesota Statutes

Minn. Stat. § 272.46 (2026)

Auditor To Furnish Statement Of Tax Liens And Tax Sales; Fees; Application

✓ current as of May 2026

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Subdivision 1.

MS 1992 [Repealed, 1994 c 510 art 1 s 13]

Subd. 2.Auditor to combine legal descriptions; exceptions.

The county auditor, upon written application of any person, shall for property tax purposes only, combine legal descriptions, as defined in section 272.195, of contiguous parcels to which the applicants hold title.

The county auditor shall not be required to combine legal descriptions over section lines in the following situations: when the parcels to be combined are located in different school districts or different taxing jurisdictions or when a combination of legal descriptions would require the auditor's office to modify an existing record-keeping system.

Notes of Decisions

Cited in 3 cases, 2006–2016 · leading case: Cnty. of Aitkin, relators v. Blandin Paper Co., 883 N.W.2d 803 (Minn. 2016).

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Cnty. of Aitkin, relators v. Blandin Paper Co., 883 N.W.2d 803 (Minn. 2016). · cites it 5× “We also observe that Blandin had the right to apply to combine contiguous parcels within tax jurisdictions as provided for by Minn.Stat. § 272.46. 16 . The Counties argue that a unit-rule method cannot be used because Blandin failed to bring a motion to combine its properties…”

Federated Retail Holdings, Inc. v. Cnty. of Ramsey, 820 N.W.2d 553 (Minn. 2012). · cites it 2× “See Minn.Stat. § 272.46, subd. 2 (2010) (describing the process for consolidating tax parcels for property tax purposes for "contiguous parcels to which the applicants hold title”).”

Theobald v. Cnty. of Lake, 712 N.W.2d 180 (Minn. 2006). · cites it 2× “See Minn.Stat. § 272.46, subd. 2 (2004) (stating that if a taxpayer makes written application to the county auditor, the auditor shall, “for property tax purposes only, combine legal descriptions * * * of contiguous parcels to which applicants hold title”).”

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