{"data":{"id":"us-mn/minn.-stat.-272.14","jurisdiction":"us-mn","citation":"Minn. Stat. § 272.14","heading":"TRANSFER OF UNDIVIDED INTEREST.","body":"Upon presentation of a deed or other instrument conveying an undivided part of a parcel of land, and upon payment of an equivalent proportional part of the taxes delinquent thereon, according to the records of the county auditor the county auditor shall endorse a certificate thereon, as prescribed in section 272.12. Delinquent taxes are those taxes deemed delinquent under section 279.02.","path":["PROPERTY TAXES","CHAPTER 272. TAXATION, GENERAL PROVISIONS"],"source_url":"https://www.revisor.mn.gov/statutes/cite/272.14","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:39Z","sha256":"9ade0060aac80a2c1a29e37b688477cda733d4e6981512adfb91522af8338831","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-272.13","next":"us-mn/minn.-stat.-272.15"},"notice":"GroundRules: Original legal text. Not legal advice."}