§ 279.001 Purposes; Policy
§ 279.01 Due Dates; Penalties
§ 279.02 Duties of County Auditor and Treasurer
§ 279.025 Payment of Delinquent Property Taxes, Special Assessments
§ 279.03 Interest On Delinquent Property Taxes
§ 279.04 Application
§ 279.05 Delinquent List, Filing, Effect
§ 279.06 Copy of List and Notice
§ 279.07 Publication, Bids
§ 279.08 Newspaper, Designation
§ 279.09 Publication of Notice and List
§ 279.091 Mailing of Notice and List; Failure to Mail
§ 279.092 Publication and Related Costs
§ 279.10 Publication Corrected
§ 279.12 Certificate Before Payment
§ 279.13 Affidavit of Publication
§ 279.131 Affidavit of Mailing
§ 279.14 Conclusiveness of Judgment, Jurisdictional Defects
§ 279.15 Who May Answer; Form
§ 279.16 Judgment When No Answer; Form; Entry
§ 279.17 Proceedings On Answer
§ 279.18 Judgment
§ 279.19 Application for Judgment
§ 279.20 Papers Filed by Clerk
§ 279.21 Appeal
§ 279.22 Opening and Vacating of Tax Judgments
§ 279.23 Copy of Judgment to County Auditor
§ 279.25 Payment Before Judgment
§ 279.33 Cancellation of Certificates of Forfeiture for Lands Which Were Exempt
§ 279.34 Application by Owner
§ 279.37 Confession of Judgment for Delinquent Taxes

Terms Used In Minnesota Statutes > Chapter 279 - Delinquent Real Estate Taxes

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arrest: Taking physical custody of a person by lawful authority.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • court administrator: means the court administrator of the court in which the action or proceeding is pending, and "court administrator's office" means that court administrator's office. See Minnesota Statutes 645.44
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Dependent: A person dependent for support upon another.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. Source: OCC
  • Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. Source: Federal Reserve
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Month: means a calendar month and "year" means a calendar year, unless otherwise expressed; and "year" is equivalent to the expression "year of our Lord. See Minnesota Statutes 645.44
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Oath: includes "affirmation" in all cases where by law an affirmation may be substituted for an oath; and in like cases "swear" includes "affirm" and "sworn" "affirmed. See Minnesota Statutes 645.44
  • Oath: A promise to tell the truth.
  • Person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Minnesota Statutes 645.44
  • Personal property: All property that is not real property.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • state: extends to and includes the District of Columbia and the several territories. See Minnesota Statutes 645.44
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • verified: when used in reference to writings, means supported by oath or affirmation. See Minnesota Statutes 645.45