Property Ownership

In Minnesota, the 'power of taxation' exercised through property taxes is considered a government power that:

ARequires just compensation to the property owner
BDoes not require compensation but failure to pay creates a lien with the highest priority on the property✓ Correct
CIs only exercised by the federal government
DCan be avoided by placing property in a trust

Explanation

Property taxes are an exercise of the government's taxing power. Property owners are not compensated for the tax obligation. In Minnesota, unpaid property taxes create a lien that has super-priority over all other liens (even first mortgages). Eventually, the county can take title through tax forfeiture if taxes remain unpaid.

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