The affidavit requirement of section 115B.16, subdivision 2 , applies to tax-forfeited land only if the land has been placed on the permanent list of priorities under section 115B.17, subdivision 13 . The county auditor shall file the affidavit, but no liability may be imposed under section 115B.16, subdivision 4 , paragraph (b), for failing to record the affidavit. The county auditor shall file a notification or affidavit required under section 116.48 with respect to an underground or aboveground storage tank on tax-forfeited land, or the transfer of ownership of tax-forfeited land where an underground or aboveground storage tank is located or where there is a release from a tank for which no corrective action has been taken.
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