1997 Minnesota Statutes

     282.09 Forfeited tax sale fund. 

    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 in a fund to be known as the forfeited tax sale 
 fund and all disbursements and costs shall 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.  Compensation of a land 
 commissioner and assistants, if a land commissioner is 
 appointed, shall be in the amount determined by the county 
 board.  The county auditor shall 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.  Compensation of 
 any other clerical help that may be needed by the county auditor 
 or land commissioner shall be in the amount determined by the 
 county board.  All compensation provided for herein shall be in 
 addition to other compensation allowed by law.  Fees so charged 
 in addition to the fee imposed in section 282.014 shall 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 
 finance, 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 thereof.  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 such disbursements shall be charged to the 
 account of the taxing districts interested in such parcels.  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. 

    Subd. 2.    Expenditures.  In all counties, from said 
 "Forfeited Tax Sale Fund," the authorities duly charged with the 
 execution of the duties imposed by sections 282.01 to 282.13, at 
 their discretion, may expend moneys in repairing any sewer or 
 water main either inside or outside of any curb line situated 
 along any property forfeited to the state for nonpayment of 
 taxes, to acquire and maintain equipment used exclusively for 
 the maintenance and improvement of tax-forfeited lands, and to 
 cut down, otherwise destroy or eradicate noxious weeds on all 
 tax-forfeited lands.  In any year, the money to be expended for 
 the cutting down, destruction or eradication of noxious weeds 
 shall not exceed in amount more than ten percent of the net 
 proceeds of said "Forfeited Tax Sale Fund" during the preceding 
 calendar year, or $10,000, whichever is the lesser sum.  

    HIST: (2139-23) 1935 c 386 s 9; 1939 c 328 s 5; 1943 c 472 s 
 1; 1945 c 158 s 1; 1945 c 294 s 1; 1947 c 346 s 1; 1949 c 46 s 
 1; 1951 c 468 s 1; 1963 c 518 s 1; Ex1967 c 23 s 1; 1969 c 1148 
 s 39; 1973 c 492 s 14; 1973 c 582 s 3; 1975 c 301 s 4; 1982 c 
 523 art 19 s 4; 1986 c 444; 1990 c 480 art 8 s 15; 1992 c 511 
 art 4 s 20