Minnesota Session Laws - 1984, Regular Session

  

                         Laws of Minnesota 1984 

                        CHAPTER 443-H.F.No. 1781
           An act relating to taxes; clarifying the consequences 
          of certain conveyances of tax-forfeited land; amending 
          Minnesota Statutes 1982, section 282.01, subdivision 1.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
    Section 1.  Minnesota Statutes 1982, section 282.01, 
subdivision 1, is amended to read: 
    Subdivision 1.  [CLASSIFICATION; USE; EXCHANGE.] It is the 
general policy of this state to encourage the best use of 
tax-forfeited lands, recognizing that some lands in public 
ownership should be retained and managed for public benefits 
while other lands should be returned to private ownership.  All 
parcels of land becoming the property of the state in trust 
under the provisions of any law now existing or hereafter 
enacted declaring the forfeiture of lands to the state for 
taxes, shall be classified by the county board of the county 
wherein such parcels lie as conservation or nonconservation.  
Such classification shall be made with consideration, among 
other things, to the present use of adjacent lands, the 
productivity of the soil, the character of forest or other 
growth, accessibility of lands to established roads, schools, 
and other public services, their peculiar suitability or 
desirability for particular uses and the suitability of the 
forest resources on the land for multiple use, sustained yield 
management.  Such classification, furthermore, shall aid:  to 
encourage and foster a mode of land utilization that will 
facilitate the economical and adequate provision of 
transportation, roads, water supply, drainage, sanitation, 
education, and recreation; to facilitate reduction of 
governmental expenditures; to conserve and develop the natural 
resources; and to foster and develop agriculture and other 
industries in the districts and places best suited thereto. 
     In making such classification the county board may make use 
of such data and information as may be made available by any 
office or department of the federal, state, or local 
governments, or by any other person or agency possessing 
information pertinent thereto at the time such classification is 
made.  Such lands may be reclassified from time to time as the 
county board may deem necessary or desirable, except as to 
conservation lands held by the state free from any trust in 
favor of any taxing district.  
                   If any such lands are located within the boundaries 
of any organized town, with taxable valuation in excess of 
$20,000, or incorporated municipality, the classification or 
reclassification and sale shall first be approved by the town 
board of such town or the governing body of such municipality 
insofar as the lands located therein are concerned.  The town 
board of the town or the governing body of the municipality will 
be deemed to have approved the classification or 
reclassification and sale if the county board is not notified of 
the disapproval of the classification or reclassification and 
sale within 90 days of the date the request for approval was 
transmitted to the town board of the town or governing body of 
the municipality.  If the town board or governing body desires 
to acquire any parcel lying in the town or municipality by 
procedures authorized in this subdivision, it shall, within 90 
days of the request for classification or reclassification and 
sale, file a written application with the county board to 
withhold the parcel from public sale.  The county board shall 
then withhold the parcel from public sale for one year.  
      Any tax-forfeited lands may be sold by the county board to 
any organized or incorporated governmental subdivision of the 
state for any public purpose for which such subdivision is 
authorized to acquire property or may be released from the trust 
in favor of the taxing districts upon application of any state 
agency for any authorized use at not less than their value as 
determined by the county board.  The commissioner of revenue 
shall have power to convey by deed in the name of the state any 
tract of tax-forfeited land held in trust in favor of the taxing 
districts, to any governmental subdivision for any authorized 
public use, provided that an application therefor shall be 
submitted to the commissioner with a statement of facts as to 
the use to be made of such tract and the need therefor and the 
recommendation of the county board.  The deed of conveyance 
shall be upon a form approved by the attorney general and shall 
be conditioned upon continued use for the purpose stated in the 
application, provided, however, that if the governing body of 
such governmental subdivision by resolution determines that some 
other public use shall be made of such lands, and such change of 
use is approved by the county board and an application for such 
change of use is made to the commissioner, and approved by him, 
such changed use may be made of such lands without the necessity 
of the governing body conveying the lands back to the state and 
securing a new conveyance from the state to the governmental 
subdivision for such new public use. 
    Whenever any governmental subdivision to which any 
tax-forfeited land has been conveyed for a specified public use 
as provided in this section shall fail to put such land to such 
use, or to some other authorized public use as provided herein, 
or shall abandon such use, the governing body of the subdivision 
shall authorize the proper officers to convey the same, or such 
portion thereof not required for an authorized public use, to 
the state of Minnesota, and such officers shall execute a deed 
of such conveyance forthwith, which conveyance shall be subject 
to the approval of the commissioner and in form approved by the 
attorney general, provided, however, that a sale, lease, 
transfer or other conveyance of such lands by a housing and 
redevelopment authority as authorized by sections 462.411 to 
462.705 shall not be an abandonment of such use and such lands 
shall not be reconveyed to the state nor shall they revert to 
the state.  A certificate made by a housing and redevelopment 
authority referring to a conveyance by it and stating that the 
conveyance has been made as authorized by sections 462.411 to 
462.705 may be filed with the county recorder or registrar of 
titles, and the rights of reverter in favor of the state 
provided by this subdivision will then terminate.  No vote of 
the people shall be required for such conveyance.  In case any 
such land shall not be so conveyed to the state, the 
commissioner of revenue shall by written instrument, in form 
approved by the attorney general, declare the same to have 
reverted to the state, and shall serve a notice thereof, with a 
copy of the declaration, by certified mail upon the clerk or 
recorder of the governmental subdivision concerned, provided, 
that no declaration of reversion shall be made earlier than five 
years from the date of conveyance for failure to put such land 
to such use or from the date of abandonment of such use if such 
lands have been put to such use.  The commissioner shall file 
the original declaration in his office, with verified proof of 
service as herein required.  The governmental subdivision may 
appeal to the district court of the county in which the land 
lies by filing with the clerk of court a notice of appeal, 
specifying the grounds of appeal and the description of the land 
involved, mailing a copy thereof by certified mail to the 
commissioner of revenue, and filing a copy thereof for record 
with the county recorder or registrar of titles, all within 30 
days after the mailing of the notice of reversion.  The appeal 
shall be tried by the court in like manner as a civil action.  
If no appeal is taken as herein provided, the declaration of 
reversion shall be final.  The commissioner of revenue shall 
file for record with the county recorder or registrar of titles, 
of the county within which the land lies, a certified copy of 
the declaration of reversion and proof of service. 
     Any city of the first class now or hereafter having a 
population of 450,000, or over, or its board of park 
commissioners, which has acquired tax-forfeited land for a 
specified public use pursuant to the terms of this section, may 
convey said land in exchange for other land of substantially 
equal worth located in said city of the first class, provided 
that the land conveyed to said city of the first class now or 
hereafter having a population of 450,000, or over, or its board 
of park commissioners, in exchange shall be subject to the 
public use and reversionary provisions of this section; the 
tax-forfeited land so conveyed shall thereafter be free and 
discharged from the public use and reversionary provisions of 
this section, provided that said exchange shall in no way affect 
the mineral or mineral rights of the state of Minnesota, if any, 
in the lands so exchanged. 
    Sec. 2.  [EFFECTIVE DATE.] 
    Section 1 is effective the day following final enactment. 
    Approved April 23, 1984