Minn. Stat. § 168A.1412
A manufactured home may be made an improvement to real property, and no longer titled as personal property, pursuant to this section. A manufactured home constitutes an improvement to real property when:
The owner of the manufactured home may surrender the manufacturer's certificate of origin to the commissioner for cancellation. Upon delivery of the original certificate of origin, the commissioner must issue notice of cancellation to the owner of the manufactured home. The commissioner must not issue a certificate of title for a manufactured home if the manufacturer's certificate of origin is or has been canceled under this subdivision, except as provided in section 168A.142. The commissioner must not require the owner of the manufactured home to deliver the affidavit of affixation described in subdivision 5 in order for the commissioner to cancel the certificate of origin.
The commissioner is not liable for any errors, omissions, misstatements, or other deficiencies or inaccuracies in documents presented to the commissioner under this section if the documents presented appear to satisfy the requirements of this section. The commissioner has no obligation to investigate the accuracy of statements contained in the documents to verify that the manufactured home has been affixed to the real property.
An affidavit of affixation must be in substantially the following form and must contain the following information and attachments described in the form. The county recorder or registrar of titles, as applicable, must accept any such affidavit. The county recorder or registrar of titles, as applicable, must provide a copy of the recorded affidavit of affixation to the county auditor of the county for the real property described therein or otherwise inform the county auditor that the home is to be taxed as an improvement to the real property to which it is affixed:
MANUFACTURED HOME AFFIDAVIT OF AFFIXATION
PURSUANT TO MINNESOTA STATUTES, SECTION 168A.1412
............................................... ("Affiant"), being first duly sworn, on oath states, or affirms under penalties of perjury that:
| Manufacturer's name: ....................................................................................................................................................................... |
| Make: ....................................................................................................................................................................... |
| Model number: ....................................................................................................................................................................... |
| Model year: ....................................................................................................................................................................... |
| Serial number: ....................................................................................................................................................................... |
| Dimensions: ....................................................................................................................................................................... |
| Other descriptive information (if any): ....................................................................................................................................................................... |
| Street or route: ....................................................................................................................................................................... |
| City: ....................................................................................................................................................................... |
| State: ....................................................................................................................................................................... |
| Zip code: ....................................................................................................................................................................... |
| and legally described as follows ("Land"): |
| ................................................................................... |
| ................................................................................... |
| ................................................................................... |
| Check here if all or part of the described real property is Registered (Torrens) ..... |
| Affiant |
| ....................................................................................................................................................................... |
| (Signature) |
Signed and sworn to (or affirmed) before me this ....... day of ......., .......
Notary Stamp or Seal
| ....................................................................................................................................................................... |
| Signature of notarial officer Title (and Rank): |
| My commission expires: .............. |
| This instrument was drafted by, and when recorded return to |
| ....................................................................................................................................................................... |
When a perfected security interest exists, or will exist, on the manufactured home at the time the manufactured home is affixed to real property, and the owner has not satisfied the requirements of subdivision 1, the owner of the manufactured home, or its secured party, may record a notice with the county recorder, or with the registrar of titles, if the land is registered, stating that the manufactured home located on the property is encumbered by a perfected security interest and is not an improvement to real property. The notice must state the name and address of the secured party as set forth on the certificate of title, the legal description of the real property, and the name and address of the record fee owner of the real property on which the manufactured home is affixed. When the security interest is released or satisfied, the secured party must attach a copy of the release or satisfaction to a notice executed by the secured party containing the county recorder or registrar of titles document number of the notice of security interest. The notice of release or satisfaction must be recorded with the county recorder, or registrar of titles, if the land is registered. Neither the notice described in this subdivision nor the security interest on the certificate of title is deemed to be an encumbrance on the real property. The notices provided for in this subdivision need not be acknowledged.
Minn. Stat. § 168A.1412