Escrow & Title

In Minnesota, which of the following correctly describes the order of distribution of sale proceeds at a foreclosure sale?

AJunior liens, then the first mortgage, then the seller
BFirst mortgage (first lien), then junior liens in order of priority, then the mortgagor (owner) if any surplus remains
CProperty taxes, then the first mortgage, then other liens, then the owner✓ Correct
DThe owner receives proceeds first, then all lienholders equally

Explanation

At a Minnesota foreclosure sale, proceeds are distributed: (1) real estate taxes and special assessments (super-priority), (2) the foreclosing first mortgage, (3) junior lienholders in order of priority, (4) any remaining surplus to the mortgagor (homeowner). This order ensures senior creditors are paid before junior creditors.

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