Minnesota Statutes
Minn. Stat. § 280.001 (2026)
Public Sales, Auditor's Certificates Abolished
✓ current as of May 2026
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No parcel of land against which judgment has been entered and remains unsatisfied for the taxes of the preceding year or years may be sold at public vendue as provided in sections 280.01 and 280.02 by the county auditor but shall be treated in the same manner and regarded in all respects as land bid in for the state by the auditor in the manner provided in section 280.02. No notice of sale required by section 280.01 shall be published or posted and no auditor's certificate authorized by section 280.03 shall be issued.
Notes of Decisions
Cited in 1
case, 2016–2016 · leading case: State of Minnesota v. Kristyn Nicole Schouweiler, 887 N.W.2d 22 (Minn. 2016).
State of Minnesota v. Kristyn Nicole Schouweiler, 887 N.W.2d 22 (Minn. 2016). “1 (2014) (imposing penalties for delinquent property taxes); Minn. Stat. §§ 280.001 -.43 (2014) (providing for forfeiture of real estate due to unpaid taxes).”
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