Overview
Minnesota Tax Lien Judgment Certificates are no longer sold. The Minnesota Legislature abolished the certificate sale process in 1974 as found in Minnesota Statutes, Chapter 280.001. If delinquent property taxes remain unpaid, title to the land and buildings will then Forfeit and "absolute title thereto has vested in the State of Minnesota", as described in Minnesota Statutes, Chapter 281.23, Subdivision 9. The period of redemption is described in Minnesota Statutes, Section 281.17.