A reminder, just a few days remain for people in Winona County who are splitting or dividing existing parcels of real estate in 2012 to record the documents by the first of the year.
                    
Minnesota law requires the transactions to be recorded in 2012, and not just postmarked, as in some other states, to avoid prepayment of 2013 real estate taxes.
                     
If you wait until January to record the transactions the estimated 2013 taxes are required to be paid.
                     
If a property being split is in the Green Acres program a payback determination by the County Assessor is also required.