Minnesota Statutes
Minn. Stat. § 272.50 (2026)
[Repealed]
✓ current as of May 2026
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MS 1990 [Repealed, 1991 c 291 art 15 s 10]
Notes of Decisions
Cited in 4
cases, 1955–1992 · leading case: Cnty. of Ramsey v. Lincoln Fort Road Hous. Ltd. P'ship, 494 N.W.2d 276 (Minn. 1992).
Cnty. of Ramsey v. Lincoln Fort Road Hous. Ltd. P'ship, 494 N.W.2d 276 (Minn. 1992). “50 provides: The taxes assessed upon personal property * * * shall be a first and perpetual lien * * * upon all of the personal property then owned by the person assessed from and including January 2 in the year in which they are levied, until they are paid.”
N. Nat'l Bank v. N. Minnesota Nat'l Bank, 70 N.W.2d 118 (Minn. 1955). “We have, in the light of this objection, reconsidered § 272.50 and conclude that our rule in the Land O’ Lakes case should stand.”
State v. J. P. Sinna & Sons, Inc., 136 N.W.2d 666 (Minn. 1965). “He further averred that on October 11, 1962, (subsequent to the date upon which the county’s tax lien upon the personal property became effective pursuant to § 272.50) 3 Industrial Credit Company had taken possession of all of such personal property after which the attempt of…”
State v. Indus. Credit Co., 159 N.W.2d 774 (Minn. 1968). “Personal property taxes imposed under § 272.50 are collectible in the following manner: “The taxes assessed upon personal property, with lawful penalties, interest, and costs, shall be a first and perpetual lien, superior and paramount to all other liens or encumbrances thereon,…”
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