Requirement to collect tax on certain undivided interest modified.

This bill modifies Minnesota law to clarify how taxes are collected on undivided interests in real property, such as those held by mortgage lenders or lessees. It allows these parties to pay taxes on their specific share of the property and receive official receipts for those payments. Once taxes are paid on an undivided interest, that specific share becomes protected from tax enforcement actions against other unpaid shares. The changes take effect immediately upon the bill's final passage.