Minn. Stat. § 279.06
| State of Minnesota | ) | ||
| ) ss. | |||
| County of | ) | ||
| . _____________ | District Court | ||
| . _____________ | |||
| Judicial District. |
The state of Minnesota, to all persons, companies, or corporations who have or claim any estate, right, title, or interest in, claim to, or lien upon, any of the several parcels of land described in the list hereto attached:
The list of taxes and penalties on real property for the county of ............................... remaining delinquent on the first Monday in January, ......., has been filed in the office of the court administrator of the district court of said county, of which that hereto attached is a copy. Therefore, you, and each of you, are hereby required to file in the office of said court administrator, on or before the 20th day after the publication of this notice and list, your answer, in writing, setting forth any objection or defense you may have to the taxes, or any part thereof, upon any parcel of land described in the list, in, to, or on which you have or claim any estate, right, title, interest, claim, or lien, and, in default thereof, judgment will be entered against such parcel of land for the taxes on such list appearing against it, and for all penalties, interest, and costs. Based upon said judgment, the land shall be sold to the state of Minnesota on the second Monday in May, .......
Inquiries as to the proceedings set forth above can be made to the county auditor of..... county whose address is ......
| (Signed) | , | |
| . _______________________ | ||
| Court Administrator of the District Court of the | ||
| County of | ||
| . _______________________ | ||
| (Here insert list.) |
The notice must contain a narrative description of the various periods to redeem, specified in sections 281.17, 281.173, and 281.174, information about property tax relief programs that the property owner may be eligible for, including the property tax refund program under chapter 290A and the senior citizens' property tax deferral program under chapter 290B, and where further information about unencumbered interest in the property may be obtained. The notice must be made in the manner prescribed by the commissioner of revenue under subdivision 2. The commissioner of revenue must make the form available in multiple languages on the Department of Revenue's website. Counties must post these forms on their county website.
The list referred to in the notice shall be substantially in the following form:
List of real property for the county of ......................., on which taxes remain delinquent on the first Monday in January, .......
Town of (Fairfield),
Township (40), Range (20),
| Names (and Current Filed Addresses) for the Taxpayers and Fee Owners and in Addition Those Parties Who Have Filed Their Addresses Pursuant to section 276.041 | Subdivision of Section | Section | Tax Parcel Number | Total Tax and Penalty |
| $ cts. | ||||
| John Jones (825 Fremont Fairfield, MN 55000) | S.E. 1/4 of S.W. 1/4 | 10 | 23101 | 2.20 |
| Bruce Smith (2059 Hand Fairfield, MN 55000) and Fairfield State Bank (100 Main Street Fairfield, MN 55000) | That part of N.E. 1/4 of S.W. 1/4 desc. as follows: Beg. at the S.E. corner of said N.E. 1/4 of S.W. 1/4; thence N. along the E. line of said N.E. 1/4 of S.W. 1/4 a distance of 600 ft.; thence W. parallel with the S. line of said N.E. 1/4 of S.W. 1/4 a distance of 600 ft.; thence S. parallel with said E. line a distance of 600 ft. to S. line of said N.E. 1/4 of S.W. 1/4; thence E. along said S. line a distance of 600 ft. to the point of beg. | 21 | 33211 | 3.15 |
As to platted property, the form of heading shall conform to circumstances and be substantially in the following form:
City of (Smithtown)
Brown's Addition, or Subdivision
| Names (and Current Filed Addresses) for the Taxpayers and Fee Owners and in Addition Those Parties Who Have Filed Their Addresses Pursuant to section 276.041 | Lot | Block | Tax Parcel Number | Total Taxand Penalty |
| $ cts. | ||||
| John Jones (825 Fremont Fairfield, MN 55000) | 15 | 9 | 58243 | 2.20 |
| Bruce Smith (2059 Hand Fairfield, MN 55000) and Fairfield State Bank (100 Main Street Fairfield, MN 55000) | 16 | 9 | 58244 | 3.15 |
The names, descriptions, and figures employed in parentheses in the above forms are merely for purposes of illustration.
The name of the town, township, range or city, and addition or subdivision, as the case may be, shall be repeated at the head of each column of the printed lists as brought forward from the preceding column.
Errors in the list shall not be deemed to be a material defect to affect the validity of the judgment and sale.
Notwithstanding the provisions of subdivision 1, the commissioner of revenue shall prescribe the form of the list and notice required under subdivision 1. The form shall contain the information required under subdivision 1, but shall be organized and presented in a manner easily read and understood. The print must be easily read and contain standard use of capital and lowercase letters. The court administrator shall use the form prescribed by the commissioner for purposes of this section. The notices published and mailed by the county auditor must also be in the form prescribed by the commissioner.
Minn. Stat. § 279.06
(2107) RL s 906; 1973 c 123 art 5 s 7; 1983 c 342 art 15 s 5; 1Sp1985 c 14 art 4 s 83; 1986 c 444; 1Sp1986 c 1 art 4 s 35; 1Sp1986 c 3 art 1 s 82; 1987 c 268 art 6 s 44; 1990 c 604 art 10 s 10; 1991 c 291 art 12 s 17; 1996 c 471 art 3 s 26; 1998 c 254 art 1 s 107; 2003 c 127 art 5 s 31; 2013 c 143 art 17 s 13