Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature

HF 1552

as introduced - 92nd Legislature (2021 - 2022) Posted on 03/01/2021 04:42pm

KEY: stricken = removed, old language.
underscored = added, new language.
Line numbers 1.1 1.2 1.3 1.4 1.5
1.6 1.7 1.8 1.9 1.10
1.11
1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 1.21 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10 2.11 2.12 2.13 2.14 2.15 2.16 2.17 2.18 2.19 2.20 2.21 2.22 2.23
2.24 2.25
2.26 2.27 2.28 2.29 2.30 2.31 2.32 2.33 3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 3.9 3.10 3.11 3.12 3.13 3.14 3.15 3.16 3.17 3.18 3.19 3.20 3.21 3.22
3.23 3.24

A bill for an act
relating to taxation; tax-forfeited land sales; requiring the county auditor to return
a portion of sale proceeds to the previous owner; amending Minnesota Statutes
2020, sections 282.05; 282.08; 282.09, subdivision 1.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2020, section 282.05, is amended to read:


282.05 PROCEEDS APPORTIONED.

The net proceeds received from the sale or rental of forfeited lands shall be apportioned
to the general funds of the state or municipal subdivision thereof, in the manner provided
in section 282.08new text begin, clauses (1) to (3)new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 2.

Minnesota Statutes 2020, section 282.08, is amended to read:


282.08 APPORTIONMENT OF PROCEEDS TO TAXING DISTRICTS.

The net proceeds from the sale or rental of any parcel of forfeited land, or from the sale
of products from the forfeited land, must be apportioned by the county auditor deleted text beginto the taxing
districts interested in the land,
deleted text end as follows:

(1) the portion required to pay any amounts included in the appraised value under section
282.01, subdivision 3, as representing increased value due to any public improvement made
after forfeiture of the parcel to the state, but not exceeding the amount certified by the
appropriate governmental authority must be apportioned to the governmental subdivision
entitled to it;

(2) the portion required to pay any amount included in the appraised value under section
282.019, subdivision 5, representing increased value due to response actions taken after
forfeiture of the parcel to the state, but not exceeding the amount of expenses certified by
the Pollution Control Agency or the commissioner of agriculture, must be apportioned to
the agency or the commissioner of agriculture and deposited in the fund from which the
expenses were paid;

(3) the portion of the remainder required to discharge any special assessment chargeable
against the parcel for drainage or other purpose whether due or deferred at the time of
forfeiture, must be apportioned to the governmental subdivision entitled to it; and

(4) any balance must be deleted text beginapportioned as follows:deleted text endnew text begin returned to the person or entity that
owned the property prior to its forfeiture.
new text end

deleted text begin (i) The county board may annually by resolution set aside no more than 30 percent of
the receipts remaining to be used for forest development on tax-forfeited land and dedicated
memorial forests, to be expended under the supervision of the county board. It must be
expended only on projects improving the health and management of the forest resource.
deleted text end

deleted text begin (ii) The county board may annually by resolution set aside no more than 20 percent of
the receipts remaining to be used for the acquisition and maintenance of county parks or
recreational areas as defined in sections 398.31 to 398.36, to be expended under the
supervision of the county board.
deleted text end

deleted text begin (iii) Any balance remaining must be apportioned as follows: county, 40 percent; town
or city, 20 percent; and school district, 40 percent, provided, however, that in unorganized
territory that portion which would have accrued to the township must be administered by
the county board of commissioners.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for tax-forfeited land sales conducted
after June 30, 2021.
new text end

Sec. 3.

Minnesota Statutes 2020, section 282.09, subdivision 1, is amended to read:


Subdivision 1.

Money placed in fund; fees and disbursements.

The county auditor
and county treasurer shall place all money received through the operation of sections 282.01
to 282.13 new text beginminus any amounts returned to the property's previous owner pursuant to section
282.08, clause (4),
new text endin a fund to be known as the forfeited tax sale fund, and all disbursements
and costs must be charged against that fund, when allowed by the county board. Members
of the county board may be paid a per diem pursuant to section 375.055, subdivision 1, and
reimbursed for their necessary expenses, and may receive mileage as fixed by law. The
amount of compensation of a land commissioner and assistants, if a land commissioner is
appointed, must be determined by the county board. The county auditor must receive 50
cents for each certificate of sale, each contract for deed and each lease executed by the
auditor, and, in counties where no land commissioner is appointed, additional annual
compensation, not exceeding $300, as fixed by the county board. The amount of
compensation of any other clerical help needed by the county auditor or land commissioner
must be determined by the county board. All compensation provided for in this subdivision
is in addition to other compensation allowed by law. Fees so charged in addition to the fee
imposed in section 282.014 must be included in the annual settlement by the county auditor
as hereinafter provided. On or before February 1 each year, the commissioner of revenue
shall certify to the commissioner of management and budget, by counties, the total number
of state deeds issued and reissued during the preceding calendar year for which such fees
are charged and the total amount of fees. On or before March 1 each year, each county shall
remit to the commissioner of revenue, from the forfeited tax sale fund, the aggregate amount
of the fees imposed by section 282.014 in the preceding calendar year. The commissioner
of revenue shall deposit the amounts received in the state treasury to the credit of the general
fund. When disbursements are made from the fund for repairs, refunds, expenses of actions
to quiet title, or any other purpose which particularly affects specific parcels of forfeited
lands, the amount of the disbursements must be charged to the forfeited tax sale fund. The
county auditor shall make an annual settlement of the net proceeds received from sales and
rentals by the operation of sections 282.01 to 282.13, on the settlement day determined in
section 276.09, for the preceding calendar year.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for tax-forfeited land sales conducted
after June 30, 2021.
new text end