{"data":{"id":"us-mn/minn.-stat.-272.46","jurisdiction":"us-mn","citation":"Minn. Stat. § 272.46","heading":"AUDITOR TO FURNISH STATEMENT OF TAX LIENS AND TAX SALES; FEES; APPLICATION.","body":"Subdivision 1.\nMS 1992 [Repealed, 1994 c 510 art 1 s 13]\nSubd. 2. Auditor to combine legal descriptions; exceptions.\nThe county auditor, upon written application of any person, shall for property tax purposes only, combine legal descriptions, as defined in section 272.195, of contiguous parcels to which the applicants hold title.\nThe county auditor shall not be required to combine legal descriptions over section lines in the following situations: when the parcels to be combined are located in different school districts or different taxing jurisdictions or when a combination of legal descriptions would require the auditor's office to modify an existing record-keeping system.","path":["PROPERTY TAXES","CHAPTER 272. TAXATION, GENERAL PROVISIONS"],"source_url":"https://www.revisor.mn.gov/statutes/cite/272.46","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:39Z","sha256":"0ec3bd5109623011244a6bf9d2f5e007bb60740d51640a2b3b91d7f5b648a563","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-272.45","next":"us-mn/minn.-stat.-272.47"},"notice":"GroundRules: Original legal text. Not legal advice."}