HF 2226

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; property; making changes to tax 
  1.3             forfeiture and delinquency procedures; amending 
  1.4             Minnesota Statutes 1998, sections 92.51; 279.37, 
  1.5             subdivisions 1, 1a, and 2; 281.23, subdivisions 2, 4, 
  1.6             and 6; 282.01, subdivisions 1, 4, and 7; 282.04, 
  1.7             subdivision 2; 282.08; 282.09; 282.241; 282.261, 
  1.8             subdivision 4, and by adding a subdivision; 283.10; 
  1.9             375.192, subdivision 2; and 383C.482, subdivision 1; 
  1.10            repealing Minnesota Statutes 1998, sections 92.22; 
  1.11            280.27; 281.13; 281.38; 284.01; 284.02; 284.03; 
  1.12            284.04; 284.05; and 284.06. 
  1.13  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.14     Section 1.  Minnesota Statutes 1998, section 92.51, is 
  1.15  amended to read: 
  1.16     92.51 [TAXATION; REDEMPTION; SPECIAL CERTIFICATE.] 
  1.17     State lands sold by the director become taxable.  A 
  1.18  description of the tract sold, with the name of the purchaser, 
  1.19  must be transmitted to the proper county auditor.  The auditor 
  1.20  must extend the land for taxation like other land.  Only the 
  1.21  interest in the land vested by the land sale certificate in its 
  1.22  holder may be sold for delinquent taxes.  Upon production to the 
  1.23  county treasurer of the tax certificate given upon tax sale, in 
  1.24  case the lands have not been redeemed, the tax purchaser has the 
  1.25  right to pay the principal and interest then in default upon the 
  1.26  land sale certificate as its assignee.  To redeem from a tax 
  1.27  sale, the person redeeming must pay the county treasurer, for 
  1.28  the holder and owner of the tax sale certificate, in addition to 
  1.29  all sums required to be paid in other cases, all amounts paid by 
  2.1   the holder and owner for interest and principal upon the land 
  2.2   sale certificate, with interest at 12 percent per year.  When 
  2.3   the director receives the tax certificate with the county 
  2.4   auditor's certificate of the expiration of the time for 
  2.5   redemption, and the county treasurer's receipt for all 
  2.6   delinquent interest and penalty on the land sale certificate, 
  2.7   the director shall issue the holder and owner of the tax 
  2.8   certificate a special certificate with the same terms and the 
  2.9   same effect as the original land sale certificate. 
  2.10     Sec. 2.  Minnesota Statutes 1998, section 279.37, 
  2.11  subdivision 1, is amended to read: 
  2.12     Subdivision 1.  [COMPOSITION INTO ONE ITEM.] Delinquent 
  2.13  taxes upon any parcel of real estate may be composed into one 
  2.14  item or amount by confession of judgment at any time prior to 
  2.15  the forfeiture of the parcel of land to the state for taxes, for 
  2.16  the aggregate amount of all the taxes, costs, penalties, and 
  2.17  interest accrued against the parcel, as hereinafter provided in 
  2.18  this section.  Taxes upon property which, for the previous 
  2.19  year's assessment, was classified as mineral property, 
  2.20  employment property, or commercial or industrial property shall 
  2.21  are only be eligible to be composed into any confession of 
  2.22  judgment under this section as provided in subdivision 
  2.23  1a.  Delinquent taxes for property which has been reclassified 
  2.24  from 4bb to 4b under section 273.1319 are not eligible to be 
  2.25  composed into any confession of judgment pursuant to this 
  2.26  subdivision.  Delinquent taxes on unimproved land are eligible 
  2.27  to be composed into a confession of judgment only if the land is 
  2.28  classified as homestead, agricultural, or timberland in the 
  2.29  previous year or is eligible for installment payment under 
  2.30  subdivision 1a.  The entire parcel is eligible for the ten-year 
  2.31  installment plan as provided in subdivision 2 if 25 percent or 
  2.32  more of the market value of the parcel is eligible for 
  2.33  confession of judgment under this subdivision. 
  2.34     Sec. 3.  Minnesota Statutes 1998, section 279.37, 
  2.35  subdivision 1a, is amended to read: 
  2.36     Subd. 1a.  [CLASS 3A PROPERTY.] (a) The delinquent taxes 
  3.1   upon a parcel of property which was classified class 3a, for the 
  3.2   previous year's assessment and had a total market value of less 
  3.3   than $200,000 or less for that same assessment shall be eligible 
  3.4   to be composed into a confession of judgment.  Property 
  3.5   qualifying under this subdivision shall be subject to the same 
  3.6   provisions as provided in this section except as herein provided 
  3.7   in paragraphs (b) to (d). 
  3.8      (a) (b) Current year taxes and penalty due at the time the 
  3.9   confession of judgment is entered must be paid. 
  3.10     (c) The down payment shall must include all special 
  3.11  assessments due in the current tax year, all delinquent special 
  3.12  assessments, and 20 percent of the ad valorem tax, penalties, 
  3.13  and interest accrued against the parcel.  The balance 
  3.14  remaining shall be is payable in four equal annual installments; 
  3.15  and 
  3.16     (b) (d) The amounts entered in judgment shall bear interest 
  3.17  at the rate provided in section 279.03, subdivision 1a, 
  3.18  commencing with the date the judgment is entered.  The interest 
  3.19  rate is subject to change each year on the unpaid balance in the 
  3.20  manner provided in section 279.03, subdivision 1a. 
  3.21     Sec. 4.  Minnesota Statutes 1998, section 279.37, 
  3.22  subdivision 2, is amended to read: 
  3.23     Subd. 2.  [INSTALLMENT PAYMENTS.] The owner of any such 
  3.24  parcel, or any person to whom the right to pay taxes has been 
  3.25  given by statute, mortgage, or other agreement, may make and 
  3.26  file with the county auditor of the county wherein in which the 
  3.27  parcel is located a written offer to pay the current taxes each 
  3.28  year before they become delinquent, or to contest the taxes 
  3.29  under Minnesota Statutes 1941, sections 278.01 to 278.13, and 
  3.30  agree to confess judgment for the amount hereinbefore provided, 
  3.31  as determined by the county auditor, and shall thereby waive.  
  3.32  By filing the offer, the owner waives all irregularities in 
  3.33  connection with the tax proceedings affecting the parcel and any 
  3.34  defense or objection which the owner may have to the 
  3.35  proceedings, and shall thereby waive also waives the 
  3.36  requirements of any notice of default in the payment of any 
  4.1   installment or interest to become due pursuant to the composite 
  4.2   judgment to be so entered, and shall tender therewith.  With the 
  4.3   offer, the owner shall tender one-tenth of the amount of the 
  4.4   delinquent taxes, costs, penalty, and interest, and shall tender 
  4.5   all current year taxes and penalty due at the time the 
  4.6   confession of judgment is entered.  In the offer, the owner 
  4.7   shall agree therein to pay the balance in nine equal 
  4.8   installments, with interest as provided in section 279.03, 
  4.9   payable annually on installments remaining unpaid from time to 
  4.10  time, on or before December 31 of each year following the year 
  4.11  in which judgment was confessed, which.  The offer shall must be 
  4.12  substantially as follows: 
  4.13     "To the court administrator of the district court of 
  4.14  ...........  county, I, ....................., am the owner of 
  4.15  the following described parcel of real estate situate located in 
  4.16  .................... county, Minnesota, to-wit: 
  4.17  .............................. Upon which that real estate there 
  4.18  are delinquent taxes for the year ........., and prior years, as 
  4.19  follows:  (here insert year of delinquency and the total amount 
  4.20  of delinquent taxes, costs, interest, and penalty) do hereby.  
  4.21  By signing this document I offer to confess judgment in the sum 
  4.22  of $...... and hereby waive all irregularities in the tax 
  4.23  proceedings affecting such these taxes and any defense or 
  4.24  objection which I may have thereto to them, and direct judgment 
  4.25  to be entered for the amount hereby confessed amount stated 
  4.26  above, less minus the sum of $............, hereby tendered to 
  4.27  be paid with this document, being which is one-tenth of the 
  4.28  amount of said the taxes, costs, penalty, and interest; stated 
  4.29  above.  I agree to pay the balance of said the judgment in nine 
  4.30  equal, annual installments, with interest as provided in section 
  4.31  279.03, payable annually, on the installments remaining 
  4.32  unpaid from time to time, said.  I agree to pay the installments 
  4.33  and interest to be paid on or before December 31 of each year 
  4.34  following the year in which this judgment is confessed and 
  4.35  current taxes each year before they become delinquent, or within 
  4.36  30 days after the entry of final judgment in proceedings to 
  5.1   contest such the taxes under Minnesota Statutes 1941, sections 
  5.2   278.01 to 278.13. 
  5.3      Dated this .............., ......." 
  5.4      Sec. 5.  Minnesota Statutes 1998, section 281.23, 
  5.5   subdivision 2, is amended to read: 
  5.6      Subd. 2.  [MAY COVER PARCELS BID IN AT SAME TAX SALE FORM.] 
  5.7   All parcels of land bid in at the same tax judgment sale and 
  5.8   having the same period of redemption shall be covered by a 
  5.9   single posted notice, but a separate notice may be posted for 
  5.10  any parcel which may be omitted.  Such The notice of expiration 
  5.11  of redemption must contain the tax parcel identification numbers 
  5.12  and legal descriptions of parcels subject to notice of 
  5.13  expiration of redemption provisions prescribed under subdivision 
  5.14  1.  The notice must also indicate the names of taxpayers and fee 
  5.15  owners of record in the office of the county auditor at the time 
  5.16  the notice is prepared and names of those parties who have filed 
  5.17  their addresses according to section 276.041 and the amount of 
  5.18  payment necessary to redeem as of the date of the notice.  At 
  5.19  the option of the county auditor, the current filed addresses of 
  5.20  affected persons may be included on the notice.  The notice 
  5.21  shall be is sufficient if substantially in the following form: 
  5.22                "NOTICE OF EXPIRATION OF REDEMPTION 
  5.23     Office of the County Auditor 
  5.24     County of ......................., State of Minnesota. 
  5.25     To all persons interested having an interest in the lands 
  5.26  hereinafter described in this notice: 
  5.27     You are hereby notified that the parcels of land 
  5.28  hereinafter described, situated in this notice and located in 
  5.29  the county of ................................, state of 
  5.30  Minnesota, were bid in for the state on the 
  5.31  .........................  day of ......................., 
  5.32  ......., at the tax judgment sale of land for delinquent taxes 
  5.33  for the year .......; that the legal descriptions and tax parcel 
  5.34  identification numbers of such parcels and names of the 
  5.35  taxpayers and fee owners and in addition those parties who have 
  5.36  filed their addresses pursuant to section 276.041, and the 
  6.1   amount necessary to redeem as of the date hereof and, at the 
  6.2   election of the county auditor, the current filed addresses of 
  6.3   any such persons, are as follows: are subject to forfeiture to 
  6.4   the state of Minnesota because of nonpayment of delinquent 
  6.5   property taxes, special assessments, and/or penalty, interest, 
  6.6   and costs levied on those parcels.  The time for redemption from 
  6.7   forfeiture expires if a redemption is not made by the later of 
  6.8   (1) 60 days after service of this notice on all persons having 
  6.9   an interest in the lands of record at the office of the county 
  6.10  recorder or registrar of titles or (2) by the second Monday in 
  6.11  May.  The redemption must be made in my office. 
  6.12   Names (and 
  6.13   Current Filed 
  6.14   Addresses) for 
  6.15   the Taxpayers 
  6.16   and Fee Owners 
  6.17   and in Addition 
  6.18   Those Parties 
  6.19   Who Have Filed                                      Amount
  6.20   Their Addresses                        Tax      Necessary to
  6.21   Pursuant to               Legal       Parcel    Redeem as of
  6.22   section 276.041        Description    Number    Date Hereof
  6.23                                                   of Notice
  6.24   ................       ...........    ......    ............
  6.25   ................       ...........    ......    ............
  6.26     That the time for redemption of such lands from such sale 
  6.27  will expire 60 days after service of notice and the filing of 
  6.28  proof thereof in my office, as provided by law.  The redemption 
  6.29  must be made in my office.  
  6.30    FAILURE TO REDEEM SUCH THE LANDS PRIOR TO THE EXPIRATION 
  6.31        OF REDEMPTION WILL RESULT IN THE LOSS OF THE LAND AND 
  6.32        FORFEITURE OF SAID LAND TO THE STATE OF MINNESOTA. 
  6.33     Inquiries as to the these proceedings set forth above can 
  6.34  be made to the County Auditor for the ............... County of 
  6.35  ..............., whose address is set forth below.  
  6.36     Witness my hand and official seal this 
  7.1   ............................  day of ................, .......  
  7.2                                     ......................... 
  7.3                                            County Auditor   
  7.4      (OFFICIAL SEAL) 
  7.5                                     ......................... 
  7.6                                            (Address)   
  7.7                                     .........................   
  7.8                                           (Telephone)."  
  7.9      Such The notice shall must be posted by the auditor in the 
  7.10  auditor's office, subject to public inspection, and shall must 
  7.11  remain so posted until at least one week after the date of the 
  7.12  last publication of notice, as hereinafter provided in this 
  7.13  section.  Proof of such posting shall must be made by the 
  7.14  certificate of the auditor, filed in the auditor's office.  
  7.15     Sec. 6.  Minnesota Statutes 1998, section 281.23, 
  7.16  subdivision 4, is amended to read:  
  7.17     Subd. 4.  [PROOF OF PUBLICATION.] An affidavit establishing 
  7.18  proof of publication of such the notice affidavit, as provided 
  7.19  by law, shall must be filed in the office of the county 
  7.20  auditor.  A single published notice shall be sufficient for all 
  7.21  may include parcels of land bid in at the same different tax 
  7.22  judgment sale sales, having the same period but included parcels 
  7.23  must have a common year for expiration of redemption, and 
  7.24  covered by a notice or notices kept posted during the time of 
  7.25  the publication, as hereinbefore provided.  
  7.26     Sec. 7.  Minnesota Statutes 1998, section 281.23, 
  7.27  subdivision 6, is amended to read: 
  7.28     Subd. 6.  [SERVICE OF NOTICE.] (a) Forthwith Immediately 
  7.29  after the commencement of such publication or mailing the county 
  7.30  auditor shall deliver to the sheriff of the county or any other 
  7.31  person not less than 18 years of age a sufficient number of 
  7.32  copies of such the notice of expiration of redemption for 
  7.33  service upon on the persons in possession of all parcels of such 
  7.34  land as are actually occupied, and documentation if the 
  7.35  certified mail notice was returned as undeliverable or the 
  7.36  notice was not mailed to the address associated with the 
  8.1   property.  Within 30 days after receipt thereof of the notice, 
  8.2   the sheriff or other person serving the notice shall make such 
  8.3   investigation investigate as may be necessary to ascertain 
  8.4   whether or not the parcels covered by such the notice are 
  8.5   actually occupied parcels, and shall serve a copy of such the 
  8.6   notice of expiration of redemption upon the person in possession 
  8.7   of each parcel found to be an occupied parcel, in the manner 
  8.8   prescribed for serving summons in a civil action.  If the 
  8.9   sheriff has made at least two attempts to serve the notice of 
  8.10  expiration of redemption, one between the weekday hours of 8:00 
  8.11  a.m. and 5:00 p.m. and the other on a different day and 
  8.12  different time period, the sheriff may accomplish this service 
  8.13  by posting a copy of the notice of expiration of redemption on a 
  8.14  conspicuous location on the parcel.  The sheriff or other person 
  8.15  serving the notice shall make prompt return to the auditor as to 
  8.16  all notices so served and as to all parcels found vacant and 
  8.17  unoccupied and parcels served by posting.  Such The return shall 
  8.18  must be made upon on a copy of such the notice and shall be 
  8.19  is prima facie evidence of the facts therein stated in it. 
  8.20     If the notice is served by the sheriff, the sheriff shall 
  8.21  receive from the county, in addition to other compensation 
  8.22  prescribed by law, such fees and mileage for service on persons 
  8.23  in possession as are prescribed by law for such service in other 
  8.24  cases, and shall also receive such compensation for making 
  8.25  investigation and return as to vacant and unoccupied lands as 
  8.26  the county board may fix, subject to appeal to the district 
  8.27  court as in case of other claims against the county.  As to 
  8.28  either service upon persons in possession or return as to vacant 
  8.29  lands, the sheriff shall charge mileage only for one trip if the 
  8.30  occupants of more than two tracts are served simultaneously, and 
  8.31  in such case mileage shall must be prorated and charged 
  8.32  equitably against all such owners. 
  8.33     (b) The secretary of state shall receive sheriff's service 
  8.34  for all out-of-state interests. 
  8.35     Sec. 8.  Minnesota Statutes 1998, section 282.01, 
  8.36  subdivision 1, is amended to read: 
  9.1      Subdivision 1.  [CLASSIFICATION AS CONSERVATION OR 
  9.2   NONCONSERVATION.] It is the general policy of this state to 
  9.3   encourage the best use of tax-forfeited lands, recognizing that 
  9.4   some lands in public ownership should be retained and managed 
  9.5   for public benefits while other lands should be returned to 
  9.6   private ownership.  Parcels of land becoming the property of the 
  9.7   state in trust under law declaring the forfeiture of lands to 
  9.8   the state for taxes shall must be classified by the county board 
  9.9   of the county in which the parcels lie as conservation or 
  9.10  nonconservation.  In making the classification the board shall 
  9.11  consider the present use of adjacent lands, the productivity of 
  9.12  the soil, the character of forest or other growth, accessibility 
  9.13  of lands to established roads, schools, and other public 
  9.14  services, their peculiar suitability or desirability for 
  9.15  particular uses and the suitability of the forest resources on 
  9.16  the land for multiple use, sustained yield management.  The 
  9.17  classification, furthermore, must encourage and foster a mode of 
  9.18  land utilization that will facilitate the economical and 
  9.19  adequate provision of transportation, roads, water supply, 
  9.20  drainage, sanitation, education, and recreation; facilitate 
  9.21  reduction of governmental expenditures; conserve and develop the 
  9.22  natural resources; and foster and develop agriculture and other 
  9.23  industries in the districts and places best suited to them. 
  9.24     In making the classification the county board may use 
  9.25  information made available by any office or department of the 
  9.26  federal, state, or local governments, or by any other person or 
  9.27  agency possessing pertinent information at the time the 
  9.28  classification is made.  The lands may be reclassified from time 
  9.29  to time as the county board may consider considers necessary or 
  9.30  desirable, except for conservation lands held by the state free 
  9.31  from any trust in favor of any taxing district.  
  9.32     If the lands are located within the boundaries of an 
  9.33  organized town, with taxable valuation in excess of $20,000, or 
  9.34  incorporated municipality, the classification or 
  9.35  reclassification and sale must first be approved by the town 
  9.36  board of the town or the governing body of the municipality in 
 10.1   which the lands are located.  The town board of the town or the 
 10.2   governing body of the municipality is considered to have 
 10.3   approved the classification or reclassification and sale if the 
 10.4   county board is not notified of the disapproval of the 
 10.5   classification or reclassification and sale within 90 60 days of 
 10.6   the date the request for approval was transmitted to the town 
 10.7   board of the town or governing body of the municipality.  If the 
 10.8   town board or governing body desires to acquire any parcel lying 
 10.9   in the town or municipality by procedures authorized in this 
 10.10  section, it must file a written application with the county 
 10.11  board to withhold the parcel from public sale.  The application 
 10.12  must be filed within 90 60 days of the request for 
 10.13  classification or reclassification and sale.  The county board 
 10.14  shall then withhold the parcel from public sale for one year six 
 10.15  months.  A municipality or governmental subdivision which 
 10.16  exercises this provision shall pay maintenance costs incurred by 
 10.17  the county during the six-month period while the property is 
 10.18  withheld from public sale.  A clerical error made by county 
 10.19  officials does not serve to eliminate the request of the town 
 10.20  board or governing body if the board or governing body has 
 10.21  forwarded the application to the county auditor. 
 10.22     Sec. 9.  Minnesota Statutes 1998, section 282.01, 
 10.23  subdivision 4, is amended to read: 
 10.24     Subd. 4.  [SALE:  METHOD, REQUIREMENTS, EFFECTS.] The sale 
 10.25  shall must be conducted by the county auditor at the county seat 
 10.26  of the county in which the parcels lie, provided except that, in 
 10.27  St. Louis and Koochiching counties, the sale may be conducted in 
 10.28  any county facility within the county, and.  The parcels shall 
 10.29  must be sold for cash only and at not less than the appraised 
 10.30  value, unless the county board of the county shall have has 
 10.31  adopted a resolution providing for their sale on terms, in which 
 10.32  event the resolution shall control controls with respect thereto 
 10.33  to the sale.  When the sale is made on terms other than for cash 
 10.34  only (1) a payment of at least ten percent of the purchase price 
 10.35  must be made at the time of purchase, thereupon and the balance 
 10.36  shall must be paid in no more than ten equal annual 
 11.1   installments, or (2) the payments must be made in accordance 
 11.2   with county board policy, but in no event may the board require 
 11.3   more than 12 installments annually, and the contract term must 
 11.4   not be for more than ten years.  No Standing timber or timber 
 11.5   products shall must not be removed from these lands until an 
 11.6   amount equal to the appraised value of all standing timber or 
 11.7   timber products on the lands at the time of purchase has been 
 11.8   paid by the purchaser; provided, that in case any.  If a parcel 
 11.9   of land bearing standing timber or timber products is sold at 
 11.10  public auction for more than the appraised value, the amount bid 
 11.11  in excess of the appraised value shall must be allocated between 
 11.12  the land and the timber in proportion to the their respective 
 11.13  appraised values thereof, and no.  In that case, standing timber 
 11.14  or timber products shall must not be removed from the land until 
 11.15  the amount of the excess bid allocated to timber or timber 
 11.16  products has been paid in addition to the appraised 
 11.17  value thereof of the land.  The purchaser is entitled to 
 11.18  immediate possession, subject to the provisions of any existing 
 11.19  valid lease made in behalf of the state. 
 11.20     For sales occurring on or after July 1, 1982, the unpaid 
 11.21  balance of the purchase price is subject to interest at the rate 
 11.22  determined pursuant to section 549.09.  The unpaid balance of 
 11.23  the purchase price for sales occurring after December 31, 1990, 
 11.24  is subject to interest at the rate determined in section 279.03, 
 11.25  subdivision 1a.  The interest rate is subject to change each 
 11.26  year on the unpaid balance in the manner provided for rate 
 11.27  changes in section 549.09 or 279.03, subdivision 1a, whichever, 
 11.28  is applicable.  Interest on the unpaid contract balance on sales 
 11.29  occurring before July 1, 1982, is payable at the rate applicable 
 11.30  to the sale at the time that the sale occurred.  
 11.31     Sec. 10.  Minnesota Statutes 1998, section 282.01, 
 11.32  subdivision 7, is amended to read: 
 11.33     Subd. 7.  [COUNTY SALES; NOTICE, PURCHASE PRICE, 
 11.34  DISPOSITION.] The sale herein provided for shall must commence 
 11.35  at such the time as determined by the county board of the county 
 11.36  wherein such in which the parcels lie, shall direct are 
 12.1   located.  The county auditor shall offer the parcels of land in 
 12.2   order in which they appear in the notice of sale, and shall sell 
 12.3   them to the highest bidder, but not for a less sum less than the 
 12.4   appraised value, until all of the parcels of land shall have 
 12.5   been offered, and thereafter.  Then the county auditor shall 
 12.6   sell any remaining parcels to anyone offering to pay the 
 12.7   appraised value thereof, except that if the person could have 
 12.8   repurchased a parcel of property under section 282.012 or 
 12.9   282.241, that person shall not be allowed to may not purchase 
 12.10  that same parcel of property at the sale under this subdivision 
 12.11  for a purchase price less than the sum of all delinquent taxes 
 12.12  and, assessments, penalties, interest, and costs due at the time 
 12.13  of forfeiture computed under section 282.251, together with 
 12.14  penalties, interest, and costs that accrued or would have 
 12.15  accrued if the parcel had not forfeited to the state and any 
 12.16  special assessments for improvements certified as of the date of 
 12.17  sale.  Said The sale shall must continue until all such 
 12.18  the parcels are sold or until the county board shall order 
 12.19  orders a reappraisal or shall withdraw withdraws any or all such 
 12.20  of the parcels from sale.  Such The list of lands may be added 
 12.21  to and the added lands may be sold at any time by publishing the 
 12.22  descriptions and appraised values of such.  The added lands must 
 12.23  be:  (1) parcels of land as shall that have become forfeited and 
 12.24  classified as nonconservation since the commencement of any 
 12.25  prior sale or such; (2) parcels as shall that have been 
 12.26  reappraised, or such; (3) parcels as shall that have been 
 12.27  reclassified as nonconservation; or such (4) other parcels as 
 12.28  that are subject to sale but were omitted from the existing list 
 12.29  for any reason.  The descriptions and appraised values must be 
 12.30  published in the same manner as hereinafter provided for the 
 12.31  publication of the original list, provided that any.  Parcels 
 12.32  added to such the list shall must first be offered for sale to 
 12.33  the highest bidder before they are sold at appraised value.  All 
 12.34  parcels of land not offered for immediate sale, as well as 
 12.35  parcels of such lands as that are offered and not immediately 
 12.36  sold shall, continue to be held in trust by the state for the 
 13.1   taxing districts interested in each of said the parcels, under 
 13.2   the supervision of the county board, and such.  Those parcels 
 13.3   may be used for public purposes until sold, as directed by the 
 13.4   county board may direct. 
 13.5      Sec. 11.  Minnesota Statutes 1998, section 282.04, 
 13.6   subdivision 2, is amended to read: 
 13.7      Subd. 2.  [RIGHTS BEFORE SALE; IMPROVEMENTS, INSURANCE, 
 13.8   DEMOLITION.] Until after the sale of a parcel of forfeited land 
 13.9   the county auditor may, with the approval of the county board of 
 13.10  commissioners, provide for the repair and improvement of any 
 13.11  building or structure located upon such the parcel, and may 
 13.12  provide for maintenance of tax-forfeited lands, if it is 
 13.13  determined by the county board that such repairs or, 
 13.14  improvements, or maintenance are necessary for the operation, 
 13.15  use, preservation and safety thereof; and, of the building or 
 13.16  structure.  If so authorized by the county board, the county 
 13.17  auditor may insure any such the building or structure against 
 13.18  loss or damage resulting from fire or windstorm, may purchase 
 13.19  workers' compensation insurance to insure the county against 
 13.20  claims for injury to the persons therein employed in the 
 13.21  building or structure by the county, and may insure the county, 
 13.22  its officers and employees against claims for injuries to 
 13.23  persons or property because of the management, use or operation 
 13.24  of such the building or structure.  Such The county auditor may, 
 13.25  with the approval of the county board, provide for the 
 13.26  demolition of any such the building or structure, which has been 
 13.27  determined by the county board to be within the purview of 
 13.28  section 299F.10, and for the sale of salvaged 
 13.29  materials therefrom from the building or structure.  Such The 
 13.30  county auditor, with the approval of the county board, may 
 13.31  provide for the sale of abandoned personal property under either 
 13.32  chapter 345 or 566, as appropriate.  The net proceeds from any 
 13.33  sale of such the personal property, salvaged materials, of 
 13.34  timber or other products, or leases made under this law shall 
 13.35  must be deposited in the forfeited tax sale fund and shall must 
 13.36  be distributed in the same manner as if the parcel had been sold.
 14.1      Such The county auditor, with the approval of the county 
 14.2   board, may provide for the demolition of any structure or 
 14.3   structures on tax-forfeited lands, if in the opinion of the 
 14.4   county board, the county auditor, and the land commissioner, if 
 14.5   there be is one, the sale of such the land with such the 
 14.6   structure or structures thereon on it, or the continued 
 14.7   existence of such the structure or structures by reason of age, 
 14.8   dilapidated condition or excessive size as compared with nearby 
 14.9   structures, will result in a material lessening of net tax 
 14.10  capacities of real estate in the vicinity of such the 
 14.11  tax-forfeited lands, or if the demolition of such the structure 
 14.12  or structures will aid in disposing of such the tax-forfeited 
 14.13  property. 
 14.14     Before the sale of a parcel of forfeited land located in an 
 14.15  urban area, the county auditor may with the approval of the 
 14.16  county board provide for the grading thereof of the land by 
 14.17  filling or the removal of any surplus material therefrom, and 
 14.18  where from it.  If the physical condition of forfeited lands is 
 14.19  such that a reasonable grading thereof of the lands is necessary 
 14.20  for the protection and preservation of the property of any 
 14.21  adjoining owner, such the adjoining property owner or owners may 
 14.22  make application apply to the county board to have such the 
 14.23  grading done.  If, after considering said the application, the 
 14.24  county board believes that such the grading will enhance the 
 14.25  value of such the forfeited lands commensurate with the cost 
 14.26  involved, it may approve the same it, and any such the work 
 14.27  shall must be performed under the supervision of the county or 
 14.28  city engineer, as the case may be, and the expense thereof paid 
 14.29  from the forfeited tax sale fund. 
 14.30     Sec. 12.  Minnesota Statutes 1998, section 282.08, is 
 14.31  amended to read: 
 14.32     282.08 [APPORTIONMENT OF PROCEEDS TO TAXING DISTRICTS.] 
 14.33     The net proceeds from the sale or rental of any parcel of 
 14.34  forfeited land, or from the sale of any products therefrom from 
 14.35  the forfeited land, shall must be apportioned by the county 
 14.36  auditor to the taxing districts interested therein in the land, 
 15.1   as follows: 
 15.2      (1) Such the portion as may be required to pay any amounts 
 15.3   included in the appraised value under section 282.01, 
 15.4   subdivision 3, as representing increased value due to any public 
 15.5   improvement made after forfeiture of such the parcel to the 
 15.6   state, but not exceeding the amount certified by the clerk of 
 15.7   the municipality, shall must be apportioned to the municipal 
 15.8   subdivision entitled thereto to it; 
 15.9      (2) Such the portion as may be required to pay any amount 
 15.10  included in the appraised value under section 282.019, 
 15.11  subdivision 5, representing increased value due to response 
 15.12  actions taken after forfeiture of such the parcel to the state, 
 15.13  but not exceeding the amount of expenses certified by the 
 15.14  pollution control agency or the commissioner of 
 15.15  agriculture, shall must be apportioned to the agency or the 
 15.16  commissioner of agriculture and deposited in the fund from which 
 15.17  the expenses were paid; 
 15.18     (3) Such the portion of the remainder as may be required to 
 15.19  discharge any special assessment chargeable against such the 
 15.20  parcel for drainage or other purpose whether due or deferred at 
 15.21  the time of forfeiture, shall must be apportioned to the 
 15.22  municipal subdivision entitled thereto to it; and 
 15.23     (4) any balance shall must be apportioned as follows: 
 15.24     (a) Any (i) The county board may annually by resolution set 
 15.25  aside no more than 30 percent of the receipts remaining to be 
 15.26  used for timber development on tax-forfeited land and dedicated 
 15.27  memorial forests, to be expended under the supervision of the 
 15.28  county board.  It shall must be expended only on projects 
 15.29  approved by the commissioner of natural resources. 
 15.30     (b) Any (ii) The county board may annually by resolution 
 15.31  set aside no more than 20 percent of the receipts remaining to 
 15.32  be used for the acquisition and maintenance of county parks or 
 15.33  recreational areas as defined in sections 398.31 to 398.36, to 
 15.34  be expended under the supervision of the county board. 
 15.35     (c) If the board does not avail itself of the authority 
 15.36  under paragraph (a) or (b) (iii) Any balance remaining shall 
 16.1   must be apportioned as follows:  county, 40 percent; town or 
 16.2   city, 20 percent; and school district, 40 percent, and if the 
 16.3   board avails itself of the authority under paragraph (a) or (b) 
 16.4   the balance remaining shall be apportioned among the county, 
 16.5   town or city, and school district in the proportions in this 
 16.6   paragraph above stated, provided, however, that in unorganized 
 16.7   territory that portion which should would have accrued to the 
 16.8   township shall must be administered by the county board of 
 16.9   commissioners. 
 16.10     Sec. 13.  Minnesota Statutes 1998, section 282.09, is 
 16.11  amended to read: 
 16.12     282.09 [FORFEITED TAX SALE FUND.] 
 16.13     Subdivision 1.  [MONEY PLACED IN FUND; FEES AND 
 16.14  DISBURSEMENTS.] The county auditor and county treasurer shall 
 16.15  place all money received through the operation of sections 
 16.16  282.01 to 282.13 in a fund to be known as the forfeited tax sale 
 16.17  fund, and all disbursements and costs shall must be charged 
 16.18  against that fund, when allowed by the county board.  Members of 
 16.19  the county board may be paid a per diem pursuant to section 
 16.20  375.055, subdivision 1, and reimbursed for their necessary 
 16.21  expenses, and may receive mileage as fixed by law.  The amount 
 16.22  of compensation of a land commissioner and assistants, if a land 
 16.23  commissioner is appointed, shall must be in the amount 
 16.24  determined by the county board.  The county auditor shall must 
 16.25  receive 50 cents for each certificate of sale, each contract for 
 16.26  deed and each lease executed by the auditor, and, in counties 
 16.27  where no land commissioner is appointed, additional annual 
 16.28  compensation, not exceeding $300, as fixed by the county board.  
 16.29  The amount of compensation of any other clerical help that may 
 16.30  be needed by the county auditor or land commissioner shall must 
 16.31  be in the amount determined by the county board.  All 
 16.32  compensation provided for herein shall be in this subdivision is 
 16.33  in addition to other compensation allowed by law.  Fees so 
 16.34  charged in addition to the fee imposed in section 282.014 shall 
 16.35  must be included in the annual settlement by the county auditor 
 16.36  as hereinafter provided.  On or before February 1 each year, the 
 17.1   commissioner of revenue shall certify to the commissioner of 
 17.2   finance, by counties, the total number of state deeds issued and 
 17.3   reissued during the preceding calendar year for which such fees 
 17.4   are charged and the total amount thereof of fees.  On or before 
 17.5   March 1 each year, each county shall remit to the commissioner 
 17.6   of revenue, from the forfeited tax sale fund, the aggregate 
 17.7   amount of the fees imposed by section 282.014 in the preceding 
 17.8   calendar year.  The commissioner of revenue shall deposit the 
 17.9   amounts received in the state treasury to the credit of the 
 17.10  general fund.  When disbursements are made from the fund for 
 17.11  repairs, refunds, expenses of actions to quiet title, or any 
 17.12  other purpose which particularly affects specific parcels of 
 17.13  forfeited lands, the amount of such the disbursements shall must 
 17.14  be charged to the account of the taxing districts interested in 
 17.15  such parcels forfeited tax sale fund.  The county auditor shall 
 17.16  make an annual settlement of the net proceeds received from 
 17.17  sales and rentals by the operation of sections 282.01 to 282.13, 
 17.18  on the settlement day determined in section 276.09, for the 
 17.19  preceding calendar year. 
 17.20     Subd. 2.  [EXPENDITURES.] In all counties, from said 
 17.21  "Forfeited Tax Sale Fund," the authorities duly charged with the 
 17.22  execution of responsible for carrying out the duties imposed by 
 17.23  sections 282.01 to 282.13, at their discretion, may expend 
 17.24  moneys in repairing from the forfeited tax sale fund to repair 
 17.25  any sewer or water main either inside or outside of any curb 
 17.26  line situated along any property forfeited to the state for 
 17.27  nonpayment of taxes, to acquire and maintain equipment used 
 17.28  exclusively for the maintenance and improvement of tax-forfeited 
 17.29  lands, and to cut down, otherwise destroy or eradicate noxious 
 17.30  weeds on all tax-forfeited lands.  In any year, the money to be 
 17.31  expended for the cutting down, destruction or eradication of 
 17.32  noxious weeds shall not exceed in amount more than ten percent 
 17.33  of the net proceeds of said "Forfeited Tax Sale Fund" during the 
 17.34  preceding calendar year, or $10,000, whichever is the lesser 
 17.35  sum, and to maintain tax-forfeited lands.  
 17.36     Sec. 14.  Minnesota Statutes 1998, section 282.241, is 
 18.1   amended to read: 
 18.2      282.241 [REPURCHASE AFTER FORFEITURE.] 
 18.3      The owner at the time of forfeiture, or the owner's heirs, 
 18.4   devisees, or representatives, or any person to whom the right to 
 18.5   pay taxes was given by statute, mortgage, or other agreement, 
 18.6   may repurchase any parcel of land claimed by the state to be 
 18.7   forfeited to the state for taxes unless before the time 
 18.8   repurchase is made the parcel is sold under installment 
 18.9   payments, or otherwise, by the state as provided by law, or is 
 18.10  under mineral prospecting permit or lease, or proceedings have 
 18.11  been commenced by the state or any of its political subdivisions 
 18.12  or by the United States to condemn such the parcel of land.  The 
 18.13  parcel of land may be repurchased for the sum of all delinquent 
 18.14  taxes and assessments computed under section 282.251, together 
 18.15  with penalties, interest, and costs, that accrued or would have 
 18.16  accrued if the parcel of land had not forfeited to the state.  
 18.17  Except for property which was homesteaded on the date of 
 18.18  forfeiture, such repurchase shall be is permitted during one 
 18.19  year only from the date of forfeiture, and in any case only 
 18.20  after the adoption of a resolution by the board of county 
 18.21  commissioners determining that thereby by repurchase undue 
 18.22  hardship or injustice resulting from the forfeiture will be 
 18.23  corrected, or that permitting such the repurchase will promote 
 18.24  the use of such the lands that will best serve the public 
 18.25  interest.  If the county board has good cause to believe that a 
 18.26  repurchase installment payment plan for a particular parcel is 
 18.27  unnecessary and not in the public interest, the county board may 
 18.28  require as a condition of repurchase that the entire repurchase 
 18.29  price be paid at the time of repurchase.  A repurchase shall 
 18.30  be is subject to any easement, lease, or other encumbrance 
 18.31  granted by the state prior thereto before the repurchase, and if 
 18.32  said the land is located within a restricted area established by 
 18.33  any county under Laws 1939, chapter 340, such the repurchase 
 18.34  shall must not be permitted unless said the resolution with 
 18.35  respect thereto approving the repurchase is adopted by the 
 18.36  unanimous vote of the board of county commissioners. 
 19.1      The person seeking to repurchase under this section shall 
 19.2   pay all maintenance costs incurred by the county auditor during 
 19.3   the time the property was tax-forfeited. 
 19.4      Sec. 15.  Minnesota Statutes 1998, section 282.261, 
 19.5   subdivision 4, is amended to read: 
 19.6      Subd. 4.  [SERVICE FEE.] The county auditor may collect a 
 19.7   service fee to cover administrative costs as set by the county 
 19.8   board for each repurchase contract approved application received 
 19.9   after July 1, 1985.  The fee shall must be paid at the time of 
 19.10  repurchase application and shall must be credited to the county 
 19.11  general revenue fund. 
 19.12     Sec. 16.  Minnesota Statutes 1998, section 282.261, is 
 19.13  amended by adding a subdivision to read: 
 19.14     Subd. 5.  [COUNTY MAY IMPOSE CONDITIONS OF REPURCHASE.] The 
 19.15  county auditor, after receiving county board approval, may 
 19.16  impose conditions on repurchase of tax-forfeited lands limiting 
 19.17  the use of the parcel subject to the repurchase, including, but 
 19.18  not limited to:  environmental remediation action plan 
 19.19  restrictions or covenants; easements for lines or equipment for 
 19.20  telephone, telegraph, electric power, or telecommunications; or 
 19.21  other conditions which will promote the use of the lands that 
 19.22  will best serve the public interest. 
 19.23     Sec. 17.  Minnesota Statutes 1998, section 283.10, is 
 19.24  amended to read: 
 19.25     283.10 [APPLICATION MUST BE MADE WITHIN TWO YEARS.] 
 19.26     No such refundment refund shall be granted unless an 
 19.27  application therefor shall be duly for refund is approved and 
 19.28  presented to the commissioner of revenue within two years from 
 19.29  the date of such tax certificate or the state assignment 
 19.30  certificate.  
 19.31     Sec. 18.  Minnesota Statutes 1998, section 375.192, 
 19.32  subdivision 2, is amended to read: 
 19.33     Subd. 2.  [PROCEDURE, CONDITIONS.] Upon written application 
 19.34  by the owner of any property, the county board may grant the 
 19.35  reduction or abatement of estimated market valuation or taxes 
 19.36  and of any costs, penalties, or interest on them as the board 
 20.1   deems just and equitable and order the refund in whole or part 
 20.2   of any taxes, costs, penalties, or interest which have been 
 20.3   erroneously or unjustly paid.  Except as provided in sections 
 20.4   469.1812 to 469.1815, no reduction or abatement may be granted 
 20.5   on the basis of providing an incentive for economic development 
 20.6   or redevelopment.  Except as provided in section 375.194, the 
 20.7   county board is authorized to may consider and grant reductions 
 20.8   or abatements on applications only as they relate to taxes 
 20.9   payable in the current year and the two prior years; provided 
 20.10  that reductions or abatements for the two prior years shall be 
 20.11  considered or granted only for (i) clerical errors, or (ii) when 
 20.12  the taxpayer fails to file for a reduction or an adjustment due 
 20.13  to hardship, as determined by the county board.  The application 
 20.14  must include the social security number of the applicant.  The 
 20.15  social security number is private data on individuals as defined 
 20.16  by section 13.02, subdivision 12.  All applications must be 
 20.17  approved by the county assessor, or, if the property is located 
 20.18  in a city of the first or second class having a city assessor, 
 20.19  by the city assessor, and by the county auditor before 
 20.20  consideration by the county board, except that the part of the 
 20.21  application which is for the abatement of penalty or interest 
 20.22  must be approved by the county treasurer and county auditor.  
 20.23  Approval by the county or city assessor is not required for 
 20.24  abatements of penalty or interest.  No reduction, abatement, or 
 20.25  refund of any special assessments made or levied by any 
 20.26  municipality for local improvements shall be made unless it is 
 20.27  also approved by the board of review or similar taxing authority 
 20.28  of the municipality.  Before taking action On any reduction or 
 20.29  abatement where when the reduction of taxes, costs, penalties, 
 20.30  and interest exceed $10,000, the county board shall give 20 
 20.31  days' notice within 20 days to the school board and the 
 20.32  municipality in which the property is located.  The notice must 
 20.33  describe the property involved, the actual amount of the 
 20.34  reduction being sought, and the reason for the reduction.  If 
 20.35  the school board or the municipality object to the granting of 
 20.36  the reduction or abatement, the county board must refer the 
 21.1   abatement or reduction to the commissioner of revenue with its 
 21.2   recommendation.  The commissioner shall consider the abatement 
 21.3   or reduction under section 270.07, subdivision 1.  
 21.4      An appeal may not be taken to the tax court from any order 
 21.5   of the county board made in the exercise of the discretionary 
 21.6   authority granted in this section.  
 21.7      The county auditor shall notify the commissioner of revenue 
 21.8   of all abatements resulting from the erroneous classification of 
 21.9   real property, for tax purposes, as nonhomestead property.  For 
 21.10  the abatements relating to the current year's tax processed 
 21.11  through June 30, the auditor shall notify the commissioner on or 
 21.12  before July 31 of that same year of all abatement applications 
 21.13  granted.  For the abatements relating to the current year's tax 
 21.14  processed after June 30 through the balance of the year, the 
 21.15  auditor shall notify the commissioner on or before the following 
 21.16  January 31 of all applications granted.  The county auditor 
 21.17  shall submit a form containing the social security number of the 
 21.18  applicant and such other information the commissioner prescribes.
 21.19     Sec. 19.  Minnesota Statutes 1998, section 383C.482, 
 21.20  subdivision 1, is amended to read: 
 21.21     Subdivision 1.  [AUDITOR TO SEARCH RECORDS; CERTIFICATES.] 
 21.22  The St. Louis county auditor, upon written application of any 
 21.23  person, shall make search of the records of the auditor's office 
 21.24  and the county treasurer's office, and ascertain the amount of 
 21.25  current tax against any lot or parcel of land described in the 
 21.26  application and the existence of all tax liens and tax sales as 
 21.27  to such the lot or parcel of land, and certify the result of 
 21.28  such the search under the seal of office, giving the description 
 21.29  of the lot or parcel of land, the amount of the current tax, if 
 21.30  any, and all tax liens and tax sales shown by such records, and 
 21.31  the amount thereof of liens and tax sales, the year of tax 
 21.32  covered by such the lien, and the date of tax sale, and the name 
 21.33  of the purchaser at such tax sale.  For the purpose of 
 21.34  ascertaining the current tax against such a lot or parcel of 
 21.35  land, the county auditor has the right of access to the records 
 21.36  of current taxes in the office of the county treasurer.  
 22.1      Sec. 20.  [REPEALER.] 
 22.2      Minnesota Statutes 1998, sections 92.22; 280.27; 281.13; 
 22.3   281.38; 284.01; 284.02; 284.03; 284.04; 284.05; and 284.06, are 
 22.4   repealed. 
 22.5      Sec. 21.  [EFFECTIVE DATE.] 
 22.6      This act is effective September 1, 1999, except that 
 22.7   sections 11 to 14 are effective beginning January 1, 2000.