The taxes assessed upon real property shall be a perpetual lien thereon, and on all structures and standing timber thereon and on all minerals therein, from the year in which the property is assessed. As between grantor and grantee, such lien shall not attach until the first Monday of January of the year next thereafter.
Minn. Stat. § 272.31
LIEN OF REAL ESTATE TAXES.
Known as the Uniform Federal Lien Registration Act
The act spans §§ 272–272 (72 sections).
Applied in 3 court decisions — leading case 270 F. Supp. 253 - United States Steel Corporation v. United States (1967)
Most recently applied in Geraldine Tyler v. State of Minnesota (February 2022)
(2191) RL s 975; 1967 c 578 s 1; 1991 c 291 art 12 s 6
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Minnesota Office of the Revisor of Statutes. Reproduced from public-domain Minnesota statutes; confirm against the official source for the current text. Not legal advice.