Requirement modification to collect tax on certain undivided interest

This bill modifies Minnesota law to clarify how property taxes are collected on undivided interests in real estate, such as those held by mortgage lenders or lessees. It allows these individuals to pay taxes specifically on their portion of the property and receive official receipts for that payment. The update ensures that once taxes are paid for a specific interest, that portion is protected from enforcement actions related to unpaid taxes on the rest of the property. The changes apply immediately upon the bill's final enactment.