Tax Deed

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State Laws

Minnesota Statutes, Chapter 279 "Delinquent Real Estate Taxes", Chapter 280 "Real Estate Tax Judgment Sales," Chapter 281 "Real Estate Tax Sales, Redemption," and Chapter 282 "Tax-Forfeited Land Sales." Tax-forfeited land is sold to the highest bidder, but not for less than the appraised value of the land (Sec. 282.01). A county board may provide for sales on terms.

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