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i� � <br /> , ;� . <br /> :, <br /> �E <br /> 4t <br /> I <br /> 106 1117 '1'AXA'1'I —G�� +( . <br /> t <br /> :� <br /> uffecting 272.16 TRANSFER OE'SPECIF[C PART. �� <br /> �s 281.16 Subdivision I.Trnnsfer of specific part. When any p ��,� <br /> ;ed,have cel of land,as charged in the tax lists,Is conveyed,the coui 4, <br /> �al estate whenever the seller and purchaser agree, in a writing sign � <br /> e so paid before the county auditor and aeree, upon the amo�mt of the <br /> i the sum therewith.If the seller an� purchaser do not so agree, the co ��'�' <br /> r section of the net tax capacity that appe<irs just ro the auditoc If the r� � <br /> proportion of the net tax capacity so agreed to be transferre n �j� �Q . <br /> IS s 1; value of the lan�l to be transferre� therewith, and that the agi (�XG ' <br /> 7; 1976 the partles, und with a view Frauciulently to evaele p�iymer <br /> rrt 3 s p�rcel,the auclitor may refuse to make the transFer. When a <br /> procureci by frauelulent agreement,the�uiditor sh<�11 cancel i �� <br /> be chargecl with taxes in the same manner as though the tr ��� ��� ; ` <br /> Subd.2.Specific part conveyed nfter executlon of< � <br /> if a deed the provisions oF sections 272.I?,272.121,ancl 272.162,a I j <br /> nd as de- cution of a lien,any part less thun the whole oFany parcel o. ........ ...........b.,.. ,,, ,,,.. «,� �����. °� <br /> nd in the mny convey that part upon payment oFihe pro�er proportion of taxes cJue ancl uwing on that �� <br /> ;trument, part.The county audiror shall determine the proper proportion of taxes to be puicl.The lender ;f <br /> r that the shall be tequired to provicle the county tuiditor with instniments that document the lender's :� <br /> �tion is in lien and the acquisition of the part. � �; <br /> E <br /> Ilivtory: (22/5) RL s 9h); 19R6 r 44�1; l9RR c 7/9 ai•t S.c�4�1; 1989 c 329 a��t l3 s ��� <br /> ie land is 2p; l9)U c�INO nrt 7.r� r <br /> �ry city or ��� <br /> �subdivi- 272.�61 bCTERNIINATION OF NET TAX CAPACITY OF SPECIFIC PAR'I' OF �,� <br /> ication of LAND`I'IiANSF�RIZ�U. �'�'- <br /> In the event the seller ancl the purchaser fail to file the agreement as prescribecl by sec- '�� <br /> tion 272.16,the count auclitor oF an count ma , beFore makin� i transfer of a s ecific ut ` <br /> Y ' Y Y Y � � P �` <br /> of any tract assessed, request the county assessor to deterrnine the amount oF net tax capacity fk <br /> to be transferred therewith.The net tax capacity so fixed shall be conclusive,except that ei- `� <br /> ther �rt to the division ma i eal to the�listrict court oF the county in which the lancJ is '� <br /> veys a parcel p� Y Y `{�� ` <br /> iviJe�htland situatecl For a cletermination, macle in the manner prescrihed by Minnesota Stututes 1945, ;� <br /> f conveyance Ch1�teC 278. <br /> �n paid.This ' <br /> �Iistory: 1949 c 6/9.c /; E.rlI67 c 32 ur��Y s 2; 1988 c 7/9 urt S,s R=1: ly��y r.;?cl ;p <br /> ;uvemmenlal A1'1 /�.S 2O � <br /> rument is not <br /> �a.acounly.a 272.1fi2 RGS'I'I2IC7'IONS ON'1'RANSI�'GRS OF SPF,C[[�IC 1'r�R'CS. '} <br /> Subclivision I. Conctitions restricting transFer.When a cleecl iir other instruinenl cun- <br /> veying a parcel c�F I�ind is presented to the county au�litc�r for U�ansfer ur clivisic�n uncler�ec- ` <br /> tions 272.1?,272.16, and 272.161, the auclitor shall not transFer cir clivi�le the Icinci c�r il� nel � <br /> �f a areel tax capacity in the official recorclti ancl sh�ill not rertiFy the instrument �i� �rc�vicle�l in �eclinn <br /> �t thereon, 27?.12, if: <br /> .ertificate (a)The land conveyecl is less thun a whole parcel oF I;incl as ch,irgecl in Ilic ta.e li�ls: <br /> lelinquent (h)The part ccinveyecl a��ears within the area uf ar�licatiun c�f munici��al �ululivi�iim <br /> regul�Uic�nti.i�optecl an� Filecl uncler section 462.36, suh�livisic�n I; uncl <br /> (c) The part conveyeel is part of ur ccinstitutes �i suh�livisi��n u� �Ieline�l in tiecli���i <br /> 4(�?.352, suh�tivisic�n I?. <br /> Subcl.Z. Conditions nllowing transfcc Nutwitlntan�lin� Ilic ��n�visiunti uf suh�livisiun �; <br /> �rd tide to I,the county �uditor may transFer or elivicle the lancl an�l its net t�ix c�i�nicily an�l �nay certily <br /> ompanied the instrument if the instrument contains a certification hy the clerk ��f Ihe inunici���ilily: <br /> �act,upon (a) that the municipality's suhdivisicm regul,itic�ns clo nut �i��ly; <br /> :.orrecting (b)that the suhclivisiein has heen a�prc�ve�l hy �lie governin� h���ly e,f tlie inunici�r,ility:nr <br /> �rney shall (c) that the restrictiuns on the clivisic�n cif t�ixes �uul filin_� uncl recurelin�, li�ive I�een <br /> �rwise en- waive�l by resolution of the governing hcxly c�F the niunici���iliry in the ��arlicul,ir ca�e I�ec.ui�e <br /> such land. ��»��liance wouicl create an unnecessary h�ircl�hi� an�l failure tu c��in��ly we�ul�l nnl interlrie <br /> with the �urp��se ��C the re��ul�itiuns. x <br /> ; <br /> � <br /> s <br /> �. <br /> :s <br /> i <br />