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<br /> 106 107 '1'AXA'17ON.CI?NI?KA1,I'ROVltilONti 272.162
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<br />�nt affecting 272.16 TRANSFER ON SPECIFIC PART.
<br />�.ions 281.16 Subdivision L'I'ransfer of speciflc part.When . ���-
<br /> hased,have cel of land,as charged in the tax lists, Is conveyed,tt '�, , Q,� ne
<br /> h real estate whenever the seller and purchaser agree, in a writin � ��"����� '�►r
<br /> o be so paid before the county auditor and agree, upon the amoun�� e�
<br /> iich the sum therewith.If the seller an� purchFiser do not so agree, ��� � �
<br /> ider section of the net tax ez�pacity that appeats j�tst ro the auditoc ������'� ,QQ� he �
<br /> proportion of ihe net tax cap�icity so agreed to be trai �a�
<br />�2/5 s 1; value nf the land to be trpnsferre�l therewith,and that or
<br /> 5 s 7; 1976 the parNes, �ind with a view frauclulently to evuele p � re
<br />'S nrt 3 s parcel,the audiror muy refuse to muke lhe transfer. V� B-yt� =�
<br /> procured by frau�lulent agreement,ihe auditor shali c� ���
<br /> be charged with taxes in the satne muniyer as thougF
<br /> Subd.2.Speclfic part conveyed af'ter exec�ti� �� �� ' ��
<br /> i 2, if a deed the provisions of seclions 272.12,272.121,and 272.1 e- � -
<br /> land as de- cution of a lien, any part less than the whole of any p; 5• y
<br />;land in the muy convey lhut part upon payment of the pro�er prc <<t ��
<br /> instrument, part.The county auditor sh�ill determine the proper pr �� �
<br /> urer that the shall be rec�uired to provide the county auditor with i ��� �a��� 's
<br />�ication is in lien and the acquisition of the part. � �
<br /> llistury: (22/5) R/,s• 9R9; /9Rh r 44=1; 19RR c -- - .. ..., . _... � .,�. .,,, ... .. �
<br />�the land is 20; 19I0 c 4N0 ar� 7,s�
<br /> utory ciCy or �
<br /> der subdivi- 272.]61 I)C'1'LIZMINA'CION OF NFT TAX CAPACITY OI+ SYECIFIC PAR'1' Ol�
<br /> tification of LANI�`l'kANSC'�RItl�b. ��
<br /> In the event the seller and the purchaser fail to file the agreement as presa•ibed by sec- ,
<br /> 8 tion 272.16,the county�wditor oF any county may,bef�ore mtiking a h�ansfer o1�a specil�ic purt � ��
<br /> of any tr<ict assessed,request the county assessor to determine the amount of net tax cap�icity
<br /> to be transferred therewith.The net tax c��pacity so I'ixed shall be conclusive,except th�it ei- �
<br /> COtVey„�,a,.Cei ther party to the division may a�peal to the ciititrict court of the county in which the land iti p
<br />�,�d���de�nei�,�,d situuted for a cletermination, made in the m��nner prescrihed by Minnesota St�itutcs 1945, � �
<br /> nl of conveyance C�11�lef 27�.
<br /> e been paid.This
<br /> Hlstory: 19�19 c 6l9.c l; l;.r1967 c 32 ur�R.r 2: l)88 c 7l9 m•�S,s�4=F: ly�Y9 r.�29
<br /> i a governmental ql'I ��.S 2�)
<br /> inxirmncni is not
<br />�'"'��.�`°`°,�y,`� 272.162 RGS'I'RIC7'IONS ON'1'RANSI�P:RS O�SPI?CIFIC PAR'I'S.
<br /> Subdivision I. Conclltions restricting transfer.When a�leecl�ir��ther intitrunient am-
<br /> veying a parcel of land is presented to the county audit��r for transfer ur divisi��n un�lcr�cc-
<br /> tions 272.12,272.16, and 272.161,the auclitor shall not h•ttnsFer or clivi�le the I�uul ��r il< nel
<br /> rt of a parcel tax�capacity in the of�ficial records ancl shali not certify the instrument tis �x�rvicle�l in �eclii�n
<br /> ient thereon, 27�.I 2, iti:
<br /> a certificate (�i)The l�ind conveyecl is less than �i whole p�ircel of�I,incl as ch�irgecl iii Ilic I�ix litils:
<br /> d delinquent (b)The part ccinveyed .irrears wilhin the area e�(applicatiun c�f nninii•i��al sululivi�i��n
<br /> regulati�ms acJ��pted ancl filecl uncler tiection 462.36, subclivitii�m I; ancl
<br /> (c) The part conveyecl is part ��f or constitutes a subclivisiun �is �Iefine�l in sec�inn
<br /> 4fi2.352, suhclivision 12.
<br /> Subd.2. Conditiuns�illowing tr.�nsfcr.Nutwithtitanclin� Ihe ��ruvisiun�nf.vuhclivisinn
<br />:cord title to I, the county auditor may U�ansfer or eliviele the lanel ancl its net tax c�i��acity an�l niay cerlily
<br /> eeompanied the instrument if the instrument contains a cerlification hy the clerk ��I tfie inunicip�ilily:
<br />�stract,upon (a)that the municip��lily's subclivisi�in reguluti��ns�lo nut �i��ly;
<br />�f correcting (b)that the suhdivisi�m hus heen ap�r��ve�l hy tlic guverning h�aly��f Uie inunici�rility;i�r
<br /> ttorney shall (c) that the restricti�ms on the division ��P taxes ancl I�iling �in�l recurdin� li�ive I�een
<br /> therwise en- waivecl by resolution of�he gciverning hocly c�f the nwniciE�ality in the ��ar�icular catie I�ec,uiu
<br /> n such land. compli�ince w<�ulcl cre�ite an unnecess�iry harclthip tuul fuilure tu ci�ni��ly w��ul�l n��l intcii��ie
<br /> with the purpose of the regulaliuns.
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