Tax Liens

State and Federal Tax Liens

The Minnesota Department of Revenue and United States Internal Revenue Service issues and delivers State and Federal Tax Liens to the County Recorder for recording.  Tax liens are indexed by debtor name.  Although tax lien documents typically do not include legal descriptions of a debtor’s real estate property, recorded tax liens do appear in Abstracts of Title because a search of the County Recorder’s records is performed by legal description as well as by owner’s name to create or update an Abstract of Title.  The County Recorder’s Office performs certified tax lien searches upon submission of a UCC-12 Certified Search Request Form and the associated statutory fee.

NOTE: The UCC-12 Certified Search Request Form is available on the Minnesota Secretary of State website.

County Tax Liens

The County Treasurer issues and delivers County Tax Liens (manufactured home tax liens) to the County Recorder for recording.  Tax liens are indexed by debtor name.  Although tax lien documents typically do not include legal descriptions of a debtor’s real estate property, recorded tax liens do appear in Abstracts of Title because a search of the County Recorder’s records is performed by legal description as well as by owner’s name to create or update an Abstract of Title.  The County Recorder’s Office performs certified tax lien searches upon submission of a UCC-12 Certified Search Request Form and the associated statutory fee.

NOTE: The UCC-12 Certified Search Request Form is available on the Minnesota Secretary of State website.