1.1 	A bill for an act
1.2 	relating to local government; relating to certain public improvement special 
1.3 	assessment amounts on tax-forfeited property;amending Minnesota Statutes 
1.4 	2008, section 282.01, subdivision 3.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2008, section 282.01, subdivision 3, is amended to read:
1.7 		Subd. 3.Nonconservation lands; appraisal and sale. All parcels of land classified 
1.8 	as nonconservation, except those which may be reserved, shall be sold as provided, if 
1.9 	it is determined, by the county board of the county in which the parcels lie, that it is 
1.10 	advisable to do so, having in mind their accessibility, their proximity to existing public 
1.11 	improvements, and the effect of their sale and occupancy on the public burdens. Any 
1.12 	parcels of land proposed to be sold shall be first appraised by the county board of the 
1.13 	county in which the parcels lie. The parcels may be reappraised whenever the county 
1.14 	board deems it necessary to carry out the intent of sections 282.01 to 282.13. In an 
1.15 	appraisal the value of the land and any standing timber on it shall be separately determined. 
1.16 	No parcel of land containing any standing timber may be sold until the appraised value 
1.17 	of the timber on it and the sale of the land have been approved by the commissioner of 
1.18 	natural resources. The commissioner shall base review of a proposed sale on the policy 
1.19 	and considerations specified in subdivision 1. The decision of the commissioner shall be 
1.20 	in writing and shall state the reasons for it. The commissioner's decision is exempt from 
1.21 	the rulemaking provisions of chapter 14 and section 14.386 does not apply. The county 
1.22 	may appeal the decision of the commissioner in accordance with chapter 14. 
1.23 	In any county in which a state forest or any part of it is located, the county auditor 
1.24 	shall submit to the commissioner at least 60 days before the first publication of the list 
2.1 	of lands to be offered for sale a list of all lands included on the list which are situated 
2.2 	outside of any incorporated municipality. If, at any time before the opening of the sale, the 
2.3 	commissioner notifies the county auditor in writing that there is standing timber on any 
2.4 	parcel of such land, the parcel shall not be sold unless the requirements of this section 
2.5 	respecting the separate appraisal of the timber and the approval of the appraisal by the 
2.6 	commissioner have been complied with. The commissioner may waive the requirement 
2.7 	of the 60-day notice as to any parcel of land which has been examined and the timber 
2.8 	value approved as required by this section.
2.9 	If any public improvement is made by a municipality after any parcel of land has 
2.10 	been forfeited to the state for the nonpayment of taxes, and the improvement is assessed in 
2.11 	whole or in part against the property benefited by it, the clerk of the municipality shall 
2.12 	certify to the county auditor, immediately upon the determination of the assessments for 
2.13 	the improvement, the total amount that would have been assessed against the parcel of land 
2.14 	if it had been subject to assessment; or if the public improvement is made, petitioned for, 
2.15 	ordered in or assessed, whether the improvement is completed in whole or in part, at any 
2.16 	time between the appraisal and the sale of the parcel of land, the cost of the improvement 
2.17 	shall be included as a separate item and added to the appraised value of the parcel of land 
2.18 	at the time it is sold. No sale of a parcel of land shall discharge or free the parcel of land 
2.19 	from lien for the special benefit conferred upon it by reason of the public improvement 
2.20 	until the cost of it, including penalties, if any, is paid. The county board shall ~~determine~~ 
2.21 	~~the amount, if any, by which the value of the parcel was enhanced by the improvement~~ 
2.22 	~~and~~ include ~~the~~ an amount equal to the portion required to be paid under section 282.08, 
2.23 	clauses (1) and (3), as a separate item in fixing the appraised value for the purpose of sale. 
2.24 	In classifying, appraising, and selling the lands, the county board may designate the tracts 
2.25 	as assessed and acquired, or may by resolution provide for the subdivision of the tracts into 
2.26 	smaller units or for the grouping of several tracts into one tract when the subdivision or 
2.27 	grouping is deemed advantageous for the purpose of sale. Each such smaller tract or larger 
2.28 	tract must be classified and appraised as such before being offered for sale. If any such 
2.29 	lands have once been classified, the board of county commissioners, in its discretion, may, 
2.30 	by resolution, authorize the sale of the smaller tract or larger tract without reclassification.

2.31 	EFFECTIVE DATE. This section is effective for distributions made beginning 
2.32 	January 1, 2011.