1997 Minnesota Statutes

CHAPTER 282. Tax-forfeited land sales

     282.01 Tax-forfeited lands; classification, sale. 

    Subdivision 1.    Classification as conservation or 
 nonconservation.  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.  Parcels of land becoming the property of the 
 state in trust under law declaring the forfeiture of lands to 
 the state for taxes shall be classified by the county board of 
 the county in which the parcels lie as conservation or 
 nonconservation.  In making the classification the board shall 
 consider 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.  The 
 classification, furthermore, must 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; facilitate 
 reduction of governmental expenditures; conserve and develop the 
 natural resources; and foster and develop agriculture and other 
 industries in the districts and places best suited to them. 

    In making the classification the county board may use 
 information made available by any office or department of the 
 federal, state, or local governments, or by any other person or 
 agency possessing pertinent information at the time the 
 classification is made.  The lands may be reclassified from time 
 to time as the county board may consider necessary or desirable, 
 except for conservation lands held by the state free from any 
 trust in favor of any taxing district.  

    If the lands are located within the boundaries of an 
 organized town, with taxable valuation in excess of $20,000, or 
 incorporated municipality, the classification or 
 reclassification and sale must first be approved by the town 
 board of the town or the governing body of the municipality in 
 which the lands are located.  The town board of the town or the 
 governing body of the municipality is considered 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 
 section, it must file a written application with the county 
 board to withhold the parcel from public sale.  The application 
 must be filed within 90 days of the request for classification 
 or reclassification and sale.  The county board shall then 
 withhold the parcel from public sale for one year.  A clerical 
 error made by county officials does not serve to eliminate the 
 request of the town board or governing body if the board or 
 governing body has forwarded the application to the county 
 auditor. 

    Subd. 1a.    Conveyance; generally.  Tax-forfeited lands 
 may be sold by the county board to an organized or incorporated 
 governmental subdivision of the state for any public purpose for 
 which the subdivision is authorized to acquire property or may 
 be released from the trust in favor of the taxing districts on 
 application of a state agency for an authorized use at not less 
 than their value as determined by the county board.  The 
 commissioner of revenue may convey by deed in the name of the 
 state a tract of tax-forfeited land held in trust in favor of 
 the taxing districts to a governmental subdivision for an 
 authorized public use, if an application is submitted to the 
 commissioner which includes a statement of facts as to the use 
 to be made of the tract and the need therefor and the 
 recommendation of the county board.  

    Subd. 1b.    Conveyance; targeted neighborhood lands.  
 (a) Notwithstanding subdivision 1a, in the case of tax-forfeited 
 lands located in a targeted neighborhood, as defined in section 
 469.201, subdivision 10, outside the metropolitan area, as 
 defined in section 473.121, subdivision 2, the commissioner of 
 revenue may 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 a political subdivision that submits an 
 application to the commissioner of revenue and the 
 recommendation of the county board. 

    (b) Notwithstanding subdivision 1a, in the case of 
 tax-forfeited lands located in a targeted neighborhood, as 
 defined in section 469.201, subdivision 10, in a county in the 
 metropolitan area, as defined in section 473.121, subdivision 2, 
 the commissioner of revenue shall 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 a political subdivision that submits 
 an application to the commissioner of revenue and the county 
 board. 

    (c) The application under paragraph (a) or (b) must include 
 a statement of facts as to the use to be made of the tract, the 
 need therefor, and a resolution, adopted by the governing body 
 of the political subdivision, finding that the conveyance of a 
 tract of tax-forfeited land to the political subdivision is 
 necessary to provide for the redevelopment of land as productive 
 taxable property.  

    Subd. 1c.    Deed of conveyance; form; approvals.  The 
 deed of conveyance must be on a form approved by the attorney 
 general and must be conditioned on continued use for the purpose 
 stated in the application.  If, however, the governing body of 
 the governmental subdivision by resolution determines that some 
 other public use should be made of the lands, and the change of 
 use is approved by the county board and an application for 
 change of use is made to, and approved by, the commissioner, the 
 changed use may be made without conveying the lands back to the 
 state and securing a new conveyance for the new public use. 

    Subd. 1d.    Reverter for failure to use; conveyance to 
 state.  When a governmental subdivision to which tax-forfeited 
 land has been conveyed for a specified public use as provided in 
 this section fails to put the land to that use, or to some other 
 authorized public use as provided in this section, or abandons 
 that use, the governing body of the subdivision shall authorize 
 the proper officers to convey the land, or the part of the land 
 not required for an authorized public use, to the state of 
 Minnesota.  The officers shall execute a deed of conveyance 
 immediately.  The conveyance is subject to the approval of the 
 commissioner and its form must be approved by the attorney 
 general.  A sale, lease, transfer, or other conveyance of 
 tax-forfeited lands by a housing and redevelopment authority, a 
 port authority, an economic development authority, or a city as 
 authorized by chapter 469 is not an abandonment of use and the 
 lands shall not be reconveyed to the state nor shall they revert 
 to the state.  A certificate made by a housing and redevelopment 
 authority, a port authority, an economic development authority, 
 or a city referring to a conveyance by it and stating that the 
 conveyance has been made as authorized by chapter 469 may be 
 filed with the county recorder or registrar of titles, and the 
 rights of reverter in favor of the state provided by subdivision 
 1e will then terminate.  No vote of the people is required for 
 the conveyance.  

    Subd. 1e.    Notice and declaration of reversion.  If 
 the tax-forfeited land is not conveyed to the state in 
 accordance with subdivision 1d, the commissioner of revenue 
 shall by written instrument, in form approved by the attorney 
 general, declare the land to have reverted to the state, and 
 shall serve a notice of reversion, with a copy of the 
 declaration, by certified mail upon the clerk or recorder of the 
 governmental subdivision concerned.  No declaration of reversion 
 shall be made earlier than five years from the date of 
 conveyance for failure to put land to the use specified or from 
 the date of abandonment of that use if the lands have been put 
 to that use.  The commissioner shall file the original 
 declaration in the commissioner's office, with verified proof of 
 service.  The governmental subdivision may appeal to the 
 district court of the county in which the land lies by filing 
 with the court administrator a notice of appeal, specifying the 
 grounds of appeal and the description of the land involved, 
 mailing a copy of the notice of appeal by certified mail to the 
 commissioner of revenue, and filing a copy 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 provided in this subdivision, the declaration 
 of reversion is 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. 

    Subd. 1f.    Land exchanges; Minneapolis.  A city of the 
 first class with a population of 450,000, or over, or its board 
 of park commissioners, which has acquired tax-forfeited land for 
 a specified public use under this section, may convey the land 
 in exchange for other land of substantially equal worth located 
 in the city.  The land conveyed to the city, or its board of 
 park commissioners, in exchange is subject to the public use and 
 reversionary provisions of this section.  The tax-forfeited land 
 so conveyed is thereafter free from the public use and 
 reversionary provisions of this section.  The exchange shall in 
 no way affect the mineral rights of the state of Minnesota, if 
 any, in the lands exchanged. 

    Subd. 2.    Conservation lands; county board supervision.  
  Lands classified as conservation lands, unless reclassified 
 as nonconservation lands, sold to a governmental subdivision of 
 the state, designated as lands primarily suitable for forest 
 production and sold as hereinafter provided, or released from 
 the trust in favor of the taxing districts, as herein provided, 
 will be held under the supervision of the county board of the 
 county within which such parcels lie. 

    The county board may, by resolution duly adopted, declare 
 lands classified as conservation lands as primarily suitable for 
 timber production and as lands which should be placed in private 
 ownership for such purposes.  If such action be approved by the 
 commissioner of natural resources, the lands so designated, or 
 any part thereof, may be sold by the county board in the same 
 manner as provided for the sale of lands classified as 
 nonconservation lands.  Such county action and the approval of 
 the commissioner shall be limited to lands lying within areas 
 zoned for restricted uses under the provisions of Laws 1939, 
 chapter 340, or any amendments thereof. 

    The county board may, by resolution duly adopted, resolve 
 that certain lands classified as conservation lands shall be 
 devoted to conservation uses and may submit such resolution to 
 the commissioner of natural resources.  If, upon investigation, 
 the commissioner of natural resources determines that the lands 
 covered by such resolution, or any part thereof, can be managed 
 and developed for conservation purposes, the commissioner shall 
 make a certificate describing the lands and reciting the 
 acceptance thereof on behalf of the state for such purposes.  
 The commissioner shall transmit the certificate to the county 
 auditor, who shall note the same upon the auditor's records and 
 record the same with the county recorder.  The title to all 
 lands so accepted shall be held by the state free from any trust 
 in favor of any and all taxing districts and such lands shall be 
 devoted thereafter to the purposes of forestry, water 
 conservation, flood control, parks, game refuges, controlled 
 game management areas, public shooting grounds, or other public 
 recreational or conservation uses, and managed, controlled, and 
 regulated for such purposes under the jurisdiction of the 
 commissioner of natural resources and the divisions of the 
 department. In case the commissioner of natural resources shall 
 determine that any tract of land so held by the state and 
 situated within or adjacent to the boundaries of any 
 governmental subdivision of the state is suitable for use by 
 such subdivision for any authorized public purpose, the 
 commissioner may convey such tract by deed in the name of the 
 state to such subdivision upon the filing with the commissioner 
 of a resolution adopted by a majority vote of all the members of 
 the governing body thereof, stating the purpose for which the 
 land is desired. The deed of conveyance shall be upon a form 
 approved by the attorney general conditioned upon continued use 
 for the purpose stated in the resolution.  All proceeds derived 
 from the sale of timber, lease of hay stumpage, or other revenue 
 from such lands under the jurisdiction of the natural resources 
 commissioner shall be paid into the general fund of the state.  
 The county auditor, with the approval of the county board, may 
 lease conservation lands remaining under the jurisdiction of the 
 county board and sell timber and hay stumpage thereon in the 
 manner hereinafter provided, and all proceeds derived therefrom 
 shall be distributed in the same manner as provided in section 
 282.04. 

    Subd. 3.    Nonconservation lands; appraisal and sale.  
 All parcels of land classified as nonconservation, except those 
 which may be reserved, shall be sold as provided, if it is 
 determined, by the county board of the county in which the 
 parcels lie, that it is advisable to do so, having in mind their 
 accessibility, their proximity to existing public improvements, 
 and the effect of their sale and occupancy on the public 
 burdens.  Any parcels of land proposed to be sold shall be first 
 appraised by the county board of the county in which the parcels 
 lie.  The parcels may be reappraised whenever the county board 
 deems it necessary to carry out the intent of sections 282.01 to 
 282.13.  In an appraisal the value of the land and any standing 
 timber on it shall be separately determined.  No parcel of land 
 containing any standing timber may be sold until the appraised 
 value of the timber on it and the sale of the land have been 
 approved by the commissioner of natural resources.  The 
 commissioner shall base review of a proposed sale on the policy 
 and considerations specified in subdivision 1.  The decision of 
 the commissioner shall be in writing and shall state the reasons 
 for it.  The county may appeal the decision of the commissioner 
 in accordance with chapter 14.  

    In any county in which a state forest or any part of it is 
 located, the county auditor shall submit to the commissioner at 
 least 30 days before the first publication of the list of lands 
 to be offered for sale a list of all lands included on the list 
 which are situated outside of any incorporated municipality.  
 If, at any time before the opening of the sale, the commissioner 
 notifies the county auditor in writing that there is standing 
 timber on any parcel of such land, the parcel shall not be sold 
 unless the requirements of this section respecting the separate 
 appraisal of the timber and the approval of the appraisal by the 
 commissioner have been complied with.  The commissioner may 
 waive the requirement of the 30-day notice as to any parcel of 
 land which has been examined and the timber value approved as 
 required by this section. 

    If any public improvement is made by a municipality after 
 any parcel of land has been forfeited to the state for the 
 nonpayment of taxes, and the improvement is assessed in whole or 
 in part against the property benefited by it, the clerk of the 
 municipality shall certify to the county auditor, immediately 
 upon the determination of the assessments for the improvement, 
 the total amount that would have been assessed against the 
 parcel of land if it had been subject to assessment; or if the 
 public improvement is made, petitioned for, ordered in or 
 assessed, whether the improvement is completed in whole or in 
 part, at any time between the appraisal and the sale of the 
 parcel of land, the cost of the improvement shall be included as 
 a separate item and added to the appraised value of the parcel 
 of land at the time it is sold.  No sale of a parcel of land 
 shall discharge or free the parcel of land from lien for the 
 special benefit conferred upon it by reason of the public 
 improvement until the cost of it, including penalties, if any, 
 is paid.  The county board shall determine the amount, if any, 
 by which the value of the parcel was enhanced by the improvement 
 and include the amount as a separate item in fixing the 
 appraised value for the purpose of sale.  In classifying, 
 appraising, and selling the lands, the county board may 
 designate the tracts as assessed and acquired, or may by 
 resolution provide for the subdivision of the tracts into 
 smaller units or for the grouping of several tracts into one 
 tract when the subdivision or grouping is deemed advantageous 
 for the purpose of sale.  Each such smaller tract or larger 
 tract must be classified and appraised as such before being 
 offered for sale.  If any such lands have once been classified, 
 the board of county commissioners, in its discretion, may, by 
 resolution, authorize the sale of the smaller tract or larger 
 tract without reclassification. 

    Subd. 4.    Sale:  method, requirements, effects.  The 
 sale shall be conducted by the county auditor at the county seat 
 of the county in which the parcels lie, provided that, in St. 
 Louis and Koochiching counties, the sale may be conducted in any 
 county facility within the county, and the parcels shall be sold 
 for cash only and at not less than the appraised value, unless 
 the county board of the county shall have adopted a resolution 
 providing for their sale on terms, in which event the resolution 
 shall control with respect thereto.  When the sale is made on 
 terms other than for cash only a payment of at least ten percent 
 of the purchase price must be made at the time of purchase, 
 thereupon the balance shall be paid in no more than ten equal 
 annual installments.  No standing timber or timber products 
 shall be removed from these lands until an amount equal to the 
 appraised value of all standing timber or timber products on the 
 lands at the time of purchase has been paid by the purchaser; 
 provided, that in case any parcel of land bearing standing 
 timber or timber products is sold at public auction for more 
 than the appraised value, the amount bid in excess of the 
 appraised value shall be allocated between the land and the 
 timber in proportion to the respective appraised values thereof, 
 and no standing timber or timber products shall be removed from 
 the land until the amount of the excess bid allocated to timber 
 or timber products has been paid in addition to the appraised 
 value thereof.  The purchaser is entitled to immediate 
 possession, subject to the provisions of any existing valid 
 lease made in behalf of the state. 

    For sales occurring on or after July 1, 1982, the unpaid 
 balance of the purchase price is subject to interest at the rate 
 determined pursuant to section 549.09.  The unpaid balance of 
 the purchase price for sales occurring after December 31, 1990, 
 is subject to interest at the rate determined in section 279.03, 
 subdivision 1a.  The interest rate is subject to change each 
 year on the unpaid balance in the manner provided for rate 
 changes in section 549.09 or 279.03, subdivision 1a, whichever, 
 is applicable.  Interest on the unpaid contract balance on sales 
 occurring before July 1, 1982, is payable at the rate applicable 
 to the sale at the time that the sale occurred.  

    Subd. 5.    Sale on terms, certificate; failure to comply. 
  When sales hereafter are made on terms the purchaser shall 
 receive a certificate from the county auditor in such form, 
 consistent with the provisions of sections 282.01 to 282.13 and 
 setting forth the terms of sale, as may be prescribed by the 
 attorney general.  Failure of the purchaser or any person 
 claiming under the purchaser, to pay any of the deferred 
 installments with interest, or the current taxes, or to comply 
 with any conditions that may have been stipulated in the notice 
 of sale or in the auditor's certificate herein provided for, 
 shall constitute default; and the state may, by order of the 
 county board, during the continuance of such default, declare 
 such certificate canceled and take possession of such lands and 
 may thereafter resell or lease the same in the same manner and 
 under the same rules as other lands forfeited to the state for 
 taxes are sold or leased.  When the county board shall have 
 adopted a resolution ordering the cancellation of such 
 certificate or certificates and the cancellation shall have been 
 completed in accord with section 282.40, then a reentry shall be 
 deemed to have been made on the part of the state without any 
 other act or deed, and without any right of redemption by the 
 purchaser or any one claiming under the purchaser; and the 
 original purchaser in default or any person claiming under the 
 original purchaser, who shall remain in possession or enter 
 thereon shall be deemed a willful trespasser and shall be 
 punished as such. 

    When the cancellation of such certificate has been 
 completed the county auditor shall cancel all taxes and tax 
 liens, delinquent and current, and special assessments, 
 delinquent or otherwise, imposed upon the lands described in the 
 certificate after its issuance. 

    Subd. 6.    Duties of commissioner after sale.  When any 
 sale has been made by the county auditor under sections 282.01 
 to 282.13, the auditor shall immediately certify to the 
 commissioner of revenue such information relating to such sale, 
 on such forms as the commissioner of revenue may prescribe as 
 will enable the commissioner of revenue to prepare an 
 appropriate deed if the sale is for cash, or keep necessary 
 records if the sale is on terms; and not later than October 31 
 of each year the county auditor shall submit to the commissioner 
 of revenue a statement of all instances wherein any payment of 
 principal, interest, or current taxes on lands held under 
 certificate, due or to be paid during the preceding calendar 
 years, are still outstanding at the time such certificate is 
 made.  When such statement shows that a purchaser or the 
 purchaser's assignee is in default, the commissioner of revenue 
 may instruct the county board of the county in which the land is 
 located to cancel said certificate of sale in the manner 
 provided by subdivision 5, provided that upon recommendation of 
 the county board, and where the circumstances are such that the 
 commissioner of revenue after investigation is satisfied that 
 the purchaser has made every effort reasonable to make payment 
 of both the annual installment and said taxes, and that there 
 has been no willful neglect on the part of the purchaser in 
 meeting these obligations, then the commissioner of revenue may 
 extend the time for the payment for such period as the 
 commissioner may deem warranted, not to exceed one year.  On 
 payment in full of the purchase price, appropriate conveyance in 
 fee, in such form as may be prescribed by the attorney general, 
 shall be issued by the commissioner of revenue, which conveyance 
 must be recorded by the county and shall have the force and 
 effect of a patent from the state subject to easements and 
 restrictions of record at the date of the tax judgment sale, 
 including, but without limitation, permits for telephone, 
 telegraph, and electric power lines either by underground cable 
 or conduit or otherwise, sewer and water lines, highways, 
 railroads, and pipe lines for gas, liquids, or solids in 
 suspension. 

    Subd. 7.    County sales; notice, purchase price, 
 disposition.  The sale herein provided for shall commence at 
 such time as the county board of the county wherein such parcels 
 lie, shall direct.  The county auditor shall offer the parcels 
 of land in order in which they appear in the notice of sale, and 
 shall sell them to the highest bidder, but not for a less sum 
 than the appraised value, until all of the parcels of land shall 
 have been offered, and thereafter shall sell any remaining 
 parcels to anyone offering to pay the appraised value thereof, 
 except that if the person could have repurchased a parcel of 
 property under section 282.012 or 282.241, that person shall not 
 be allowed to purchase that same parcel of property at the sale 
 under this subdivision for a purchase price less than the sum of 
 all delinquent taxes and assessments computed under section 
 282.251, together with penalties, interest, and costs that 
 accrued or would have accrued if the parcel had not forfeited to 
 the state.  Said sale shall continue until all such parcels are 
 sold or until the county board shall order a reappraisal or 
 shall withdraw any or all such parcels from sale.  Such list of 
 lands may be added to and the added lands may be sold at any 
 time by publishing the descriptions and appraised values of such 
 parcels of land as shall have become forfeited and classified as 
 nonconservation since the commencement of any prior sale or such 
 parcels as shall have been reappraised, or such parcels as shall 
 have been reclassified as nonconservation or such other parcels 
 as are subject to sale but were omitted from the existing list 
 for any reason in the same manner as hereinafter provided for 
 the publication of the original list, provided that any parcels 
 added to such list shall first be offered for sale to the 
 highest bidder before they are sold at appraised value.  All 
 parcels of land not offered for immediate sale, as well as 
 parcels of such lands as are offered and not immediately sold 
 shall continue to be held in trust by the state for the taxing 
 districts interested in each of said parcels, under the 
 supervision of the county board, and such parcels may be used 
 for public purposes until sold, as the county board may direct. 

    Subd. 7a.    City sales; alternate procedures.  Land 
 located in a home rule charter or statutory city, or in a town 
 which cannot be improved because of noncompliance with local 
 ordinances regarding minimum area, shape, frontage or access may 
 be sold by the county auditor pursuant to this subdivision if 
 the auditor determines that a nonpublic sale will encourage the 
 approval of sale of the land by the city or town and promote its 
 return to the tax rolls.  If the physical characteristics of the 
 land indicate that its highest and best use will be achieved by 
 combining it with an adjoining parcel and the city or town has 
 not adopted a local ordinance governing minimum area, shape, 
 frontage, or access, the land may also be sold pursuant to this 
 subdivision.  The sale of land pursuant to this subdivision 
 shall be subject to any conditions imposed by the county board 
 pursuant to section 282.03.  The governing body of the city or 
 town may recommend to the county board conditions to be imposed 
 on the sale.  The county auditor may restrict the sale to owners 
 of lands adjoining the land to be sold.  The county auditor 
 shall conduct the sale by sealed bid or may select another means 
 of sale.  The land shall be sold to the highest bidder but in no 
 event shall the land be sold for less than its appraised value.  
 All owners of land adjoining the land to be sold shall be given 
 a written notice at least 30 days prior to the sale.  

    This subdivision shall be liberally construed to encourage 
 the sale and utilization of tax-forfeited land, to eliminate 
 nuisances and dangerous conditions and to increase compliance 
 with land use ordinances. 

    Subd. 8.    Minerals in tax-forfeited land and 
 tax-forfeited stockpiled metallic minerals material subject to 
 mining; procedures.  In case the commissioner of natural 
 resources shall notify the county auditor of any county in 
 writing that the minerals in any tax-forfeited land or 
 tax-forfeited stockpiled metallic minerals material located on 
 tax-forfeited land in such county have been designated as a 
 mining unit as provided by law, or that such minerals or 
 tax-forfeited stockpiled metallic minerals material are subject 
 to a mining permit or lease issued therefor as provided by law, 
 the surface of such tax-forfeited land shall be subject to 
 disposal and use for mining purposes pursuant to such 
 designation, permit, or lease, and shall be withheld from sale 
 or lease by the county auditor until the commissioner shall 
 notify the county auditor that such land has been removed from 
 the list of mining units or that any mining permit or lease 
 theretofore issued thereon is no longer in force; provided, that 
 the surface of such tax-forfeited land may be leased by the 
 county auditor as provided by law, with the written approval of 
 the commissioner, subject to disposal and use for mining 
 purposes as herein provided and to any special conditions 
 relating thereto that the commissioner may prescribe, also 
 subject to cancellation for mining purposes on three months 
 written notice from the commissioner to the county auditor. 

    Subd. 9.    Ratification of old sales of tax-forfeited 
 lands.  Where a sale of tax-forfeited land under Mason's 
 Supplement 1940, section 2139-15, was made prior to December 31, 
 1942, without first having the appraised value of the timber 
 thereon approved by the commissioner of natural resources as 
 therein provided, such sale may be ratified by the commissioner 
 of revenue in the manner herein provided, if prior to the making 
 of application therefor the entire purchase price of said 
 tax-forfeited land has been paid. 

    Subd. 10.    Ratification application, approval, effect. 
  The purchaser at such sale or the county auditor of the 
 county in which said land is located shall file an application 
 for the ratification of the sale with the board of county 
 commissioners of said county, submitting therewith a statement 
 of the facts of the case and satisfactory proof that the 
 purchase price of such land at the sale has been paid in full.  
 Such application shall be considered by the county board and 
 shall thereafter be submitted by it to the commissioner of 
 revenue with the recommendation of the county board and of the 
 county auditor in all cases wherein the auditor is not the 
 applicant.  The commissioner of revenue shall consider said 
 application and, on determining that the conditions above 
 referred to exist, shall make an order ratifying the sale of 
 said tax-forfeited land and transmit a copy thereof to the 
 county auditor of the county in which said tax-forfeited land is 
 located.  If any such sale be ratified by the commissioner of 
 revenue, it shall not thereafter be subject to attack for 
 failure to have the timber appraisal approved before the sale.  
 If no conveyance by the state has theretofore been made, the 
 county auditor, upon receipt of said order, shall request the 
 issuance of an appropriate conveyance as provided for in said 
 section 2139-15.  If a conveyance has been made by the state of 
 said land pursuant to said section 2139-15, said conveyance 
 shall not thereafter be subject to attack on account of the 
 failure to have the timber appraisal approved before the sale. 

    Subd. 11.    Pending actions not affected.  The 
 provisions of subdivisions 9 to 11 shall not apply so as to 
 prejudice the rights of any person in any action or proceeding 
 heretofore commenced to the sale in any court of this state. 

    HIST: (2139-15) 1935 c 386 s 1; Ex1935 c 105 s 1; 1939 c 328 s 
 1; 1941 c 394 s 1; 1941 c 511 s 1; 1943 c 37 s 1; 1943 c 204 s 
 1,2; 1943 c 627 s 1-3; 1945 c 99 s 1; 1945 c 150 s 1,2; 1945 c 
 574 s 1; 1947 c 140 s 1; 1949 c 251 s 1; 1949 c 359 s 1; 1953 c 
 144 s 1; 1953 c 316 s 1; 1953 c 493 s 1; 1953 c 549 s 1; 1957 c 
 667 s 1-3; 1959 c 348 s 1; 1969 c 399 s 1; 1969 c 1129 art 10 s 
 2; 1973 c 582 s 3; 1974 c 278 s 1; 1976 c 181 s 2; 1978 c 674 s 
 60; 1980 c 437 s 13,14; 1982 c 424 s 63,130; 1982 c 511 s 24,25; 
 1982 c 523 art 39 s 5,6; 1983 c 222 s 19; 1983 c 247 s 121; 1983 
 c 342 art 15 s 30; 1984 c 443 s 1; 1985 c 300 s 13; 1Sp1985 c 14 
 art 20 s 14; 1986 c 444; 1Sp1986 c 3 art 1 s 82; 1987 c 291 s 
 211; 1989 c 328 art 6 s 1; 1990 c 480 art 8 s 14; 1990 c 604 art 
 3 s 37; 1991 c 291 art 12 s 19; 1992 c 511 art 2 s 27; 1993 c 11 
 s 1; 1994 c 416 art 1 s 36; 1997 c 231 art 8 s 5 

     282.011 Classification and sale. 

    Subdivision 1.    Classification, sale, procedures and 
 conditions.  Any lands which have become the absolute property 
 of the state through forfeiture for nonpayment of taxes and 
 which have been classified by the county board as conservation 
 lands under the provisions of section 282.01, or have been 
 classified as nonagricultural lands under the provisions of 
 section 282.14, or any such lands which shall hereafter be so 
 classified, may be designated by the county board of the county 
 in which such lands lie, by resolution duly adopted, as 
 appropriate and primarily suitable for either specific 
 conservation purposes or for auxiliary forest lands.  Any 
 resolution so adopted, together with a list of the lands 
 involved shall be forwarded to the commissioner of natural 
 resources who shall promptly approve or disapprove the whole or 
 any part thereof.  The commissioner shall thereupon make a 
 certificate showing the lands approved, transmit the same to the 
 county auditor who shall record the same.  Lands so designated 
 and so approved shall thereupon be appraised and the whole, or 
 any part thereof, may be offered for sale and sold in the same 
 manner as provided for the sale of lands classified as 
 nonconservation lands under section 282.01, or as agricultural 
 lands under section 282.14, as the case may be, according to the 
 status of such lands upon forfeiture.  The right to a deed of 
 conveyance to such property accorded the purchaser at any such 
 sale shall be conditioned upon the lands being placed in an 
 auxiliary forest or used for designated conservation purposes as 
 designated by the resolution of the county board.  

    Subd. 2.    Conditions, form of conveyance.  The 
 condition as to the placing of land into an auxiliary forest or 
 for use for designated conservation purposes shall be a 
 condition precedent.  Any deed of conveyance of lands so placed 
 shall be upon a form approved by the attorney general but such 
 conveyance shall not be a fee determinable nor contain any 
 conditions therein other than a reservation of the minerals and 
 mineral rights to the state for its own use, or in trust for the 
 appropriate taxing district as the case may be, according to the 
 status of the land upon forfeiture.  The land so placed, 
 however, shall be subject to the requirements for withdrawal of 
 lands from an auxiliary forest contained in section 88.49, 
 subdivision 9.  The procedure contained in that section shall 
 also be applicable, so far as possible, to lands designated for 
 conservation purposes other than an auxiliary forest.  

    Subd. 3.    Title examination.  The commissioner of 
 revenue shall, if requested by the purchaser or the county 
 attorney of the county where all or a portion of the land is 
 situated, deliver the deed to the county attorney for use under 
 section 88.48, subdivision 5, but such delivery shall not be 
 considered delivery to the purchaser.  The county attorney shall 
 be instructed when taking the transferral of the deed that said 
 deed shall not be delivered to the purchaser unless the land 
 involved is accepted as and placed into an auxiliary forest.  

    Subd. 4.    Replacing old deeds.  All deeds executed and 
 delivered by the state pursuant to this section before the 
 effective date of Laws 1955, chapter 389, containing conditions 
 subsequent or conveying determinable fees, shall at the request 
 of the purchaser, be returned to the commissioner who is 
 herewith empowered to issue a new deed pursuant to subdivision 2.

    HIST: 1947 c 496 s 1; 1955 c 389 s 1; 1969 c 1129 art 10 s 2; 
 1973 c 582 s 3; 1986 c 444 

     282.012 Prior owner may purchase; conditions. 

    At least one week before the date of sale, the person who 
 was the owner of any included parcel when it forfeited to the 
 state for nonpayment of taxes, or the person's heirs, successors 
 or assigns or any person to whom the right to pay taxes on such 
 lands was given by statute, mortgage, or other agreement, may 
 purchase the parcel.  The purchase price is the greater of (1) 
 the appraised value of the parcel, or (2) the sum of all 
 delinquent taxes and assessments, computed under section 
 282.251, together with penalties, interest, and costs, that 
 accrued or would have accrued if the parcel had not forfeited to 
 the state.  The purchaser's title and right is conditioned upon 
 the primary use as designated by the resolution of the county 
 board.  The right of the purchaser to purchase shall be 
 evidenced by the purchaser's duly verified written application 
 showing the qualifications required by this section and filed 
 with the county auditor.  

    HIST: 1947 c 496 s 2; 1986 c 444; 1992 c 511 art 2 s 28 

     282.013 Placed in auxiliary forest by purchaser.  

    Any purchaser under the provisions of section 282.012 or 
 this section of lands sold upon condition that they be placed in 
 an auxiliary forest shall furnish the county board, within six 
 months from the date of purchase, satisfactory proof of having 
 complied with the provisions of section 88.48, pertaining to 
 auxiliary forests, and that the application thereunder, 
 including such lands, has been finally approved, provided that 
 such six-month period may be extended by resolution of the 
 county board for good cause shown for an additional six-month 
 period.  If such proof is not so furnished, the sale shall be 
 deemed canceled and the purchase price or portion thereof paid 
 shall be refunded.  

    HIST: 1947 c 496 s 3; 1986 c 444 

     282.014 Completion of sale, fee, conveyance recorded. 

    Upon compliance by the purchaser with the provisions of 
 this chapter and with the terms and conditions of the sale, and 
 upon full payment for the land, plus a $25 fee in addition to 
 the sale price, the sale shall be complete and a conveyance of 
 the land shall be issued to the purchaser as provided by the 
 appropriate statutes according to the status of the land upon 
 forfeiture. 

    The conveyance must be forwarded to the county auditor who 
 shall have the conveyance recorded before issuing it to the 
 purchaser. 

    HIST: 1947 c 496 s 4; 1982 c 523 art 19 s 3; 1985 c 300 s 14; 
 1987 c 268 art 7 s 49; 1990 c 594 art 1 s 64; 1994 c 416 art 1 s 
 37 

     282.015 Proceeds of sale.  

    The proceeds of each such sale shall be disposed of as 
 provided in the case of sales of other lands becoming the 
 property of the state in the same manner as the lands sold 
 hereunder.  

    HIST: 1947 c 496 s 5 

     282.016 Prohibited purchasers. 

    No county auditor, county treasurer, court administrator of 
 the district court, or county assessor or supervisor of 
 assessments, or deputy or clerk or employee of such officer, and 
 no commissioner for tax-forfeited lands or assistant to such 
 commissioner may become a purchaser of the properties offered 
 for sale under the provisions of this chapter, either 
 personally, or as agent or attorney for any other person, except 
 that such officer, deputy, court administrator, employee or 
 commissioner for tax-forfeited lands or assistant to such 
 commissioner may (1) purchase lands owned by that official at 
 the time the state became the absolute owner thereof or (2) bid 
 upon and purchase forfeited property offered for sale under the 
 alternate sale procedure described in section 282.01, 
 subdivision 7a. 

    HIST: 1959 c 280 s 1; 1986 c 444; 1Sp1986 c 3 art 1 s 82; 1992 
 c 511 art 9 s 6 

     282.017 Conveyance of interests to governments.  

    Notwithstanding any existing law to the contrary, the 
 county auditor of any county, is hereby authorized on behalf of 
 the state, for such price and on such terms and conditions, 
 including provision for reversion in the event of nonuser, as 
 the county board may prescribe, to convey to the United States 
 or to the state of Minnesota upon tax-forfeited lands under the 
 administration of the county, permanent or temporary easements 
 for specified periods or otherwise for highways, roads and 
 trails, flowage for development of fish and game resources, 
 stream protection, flood control, and necessary appurtenances 
 thereto.  

    HIST: Ex1967 c 21 s 2 

     282.018 Land by public waters, nonforested marginal 
  land, wetlands. 

    Subdivision 1.    Land on or adjacent to public waters.  
 (a) All land which is the property of the state as a result of 
 forfeiture to the state for nonpayment of taxes, regardless of 
 whether the land is held in trust for taxing districts, and 
 which borders on or is adjacent to meandered lakes and other 
 public waters and watercourses, and the live timber growing or 
 being thereon, is hereby withdrawn from sale except as 
 hereinafter provided.  The authority having jurisdiction over 
 the timber on any such lands may sell the timber as otherwise 
 provided by law for cutting and removal under such conditions as 
 the authority may prescribe in accordance with approved, 
 sustained yield forestry practices.  The authority having 
 jurisdiction over the timber shall reserve such timber and 
 impose such conditions as the authority deems necessary for the 
 protection of watersheds, wildlife habitat, shorelines, and 
 scenic features.  Within the area in Cook, Lake, and St. Louis 
 counties described in the Act of Congress approved July 10, 1930 
 (46 Stat. 1020), the timber on tax-forfeited lands shall be 
 subject to like restrictions as are now imposed by that act on 
 federal lands.  

    (b) Of all tax-forfeited land bordering on or adjacent to 
 meandered lakes and other public waters and watercourses and so 
 withdrawn from sale, a strip two rods in width, the ordinary 
 high-water mark being the waterside boundary thereof, and the 
 land side boundary thereof being a line drawn parallel to the 
 ordinary high-water mark and two rods distant landward 
 therefrom, hereby is reserved for public travel thereon, and 
 whatever the conformation of the shore line or conditions 
 require, the authority having jurisdiction over such lands shall 
 reserve a wider strip for such purposes.  

    (c) Any tract or parcel of land which has 50 feet or less 
 of waterfront may be sold by the authority having jurisdiction 
 over the land, in the manner otherwise provided by law for the 
 sale of such lands, if the authority determines that it is in 
 the public interest to do so.  If the authority having 
 jurisdiction over the land is not the commissioner of natural 
 resources, the land may not be offered for sale without the 
 prior approval of the commissioner of natural resources. 

    (d) Where the authority having jurisdiction over lands 
 withdrawn from sale under this section is not the commissioner 
 of natural resources, the authority may submit proposals for 
 disposition of the lands to the commissioner.  The commissioner 
 of natural resources shall evaluate the lands and their public 
 benefits and make recommendations on the proposed dispositions 
 to the committees of the legislature with jurisdiction over 
 natural resources.  The commissioner shall include any 
 recommendations of the commissioner for disposition of lands 
 withdrawn from sale under this section over which the 
 commissioner has jurisdiction.  The commissioner's 
 recommendations may include a public sale, sale to a private 
 party, acquisition by the department of natural resources for 
 public purposes, or a cooperative management agreement with, or 
 transfer to, another unit of government. 

    Subd. 2.    Marginal land and wetlands.  Nonforested 
 marginal land and wetlands on land that is property of the state 
 as a result of forfeiture to the state for nonpayment of taxes 
 is withdrawn from sale as provided in section 103F.535 unless: 

    (1) notice of the existence of the nonforested marginal 
 land or wetlands, in a form prescribed by the board of water and 
 soil resources, is provided to prospective purchasers; and 

    (2) the deed contains a restrictive covenant, in a form 
 prescribed by the board of water and soil resources, that 
 precludes enrollment of the land in a state-funded program 
 providing compensation for conservation of marginal land or 
 wetlands. 

    HIST: 1973 c 369 s 1; 1984 c 490 s 2; 1989 c 353 s 9; 1991 c 
 159 s 2; 1991 c 354 art 10 s 9 

     282.019 Land subject to hazardous substance or petroleum 
  release. 

    Subdivision 1.    Scope.  When there is a release or 
 threatened release of a hazardous substance, or pollutant or 
 contaminant, as defined in section 115B.02, or of petroleum as 
 defined in section 115C.02, in or on tax-forfeited land under 
 the authority of a county or the commissioner of natural 
 resources, the county or commissioner shall comply with the 
 provisions of this section. 

    Subd. 2.    Management requirements.  When managing the 
 land, the county or commissioner of natural resources shall: 

    (1) cooperate with the pollution control agency or the 
 commissioner of agriculture, their employees, agents, and 
 contractors, so that the response actions considered necessary 
 under chapter 115B or 115C may be carried out on the property, 
 including granting access to the property and refraining from 
 actions that would interfere with investigation of or response 
 to the release or threatened release; 

    (2) refrain from actions that would significantly 
 contribute to the release or threatened release; and 

    (3) notify the pollution control agency or the commissioner 
 of agriculture in advance of actions necessary to manage the 
 land which may affect the investigation of or response to the 
 release or threatened release, and follow the direction of the 
 agency when taking such actions. 

    The requirements of this subdivision also apply to a person 
 managing the land under a lease or other similar arrangement 
 with the county or commissioner of natural resources. 

    Subd. 3.    Transfer of ownership; procedure, conditions. 
  (a) Before transfer of ownership of the land the county 
 auditor, with the approval of the county board, shall: 

    (1) prepare and file the affidavit required under section 
 282.0195; 

    (2) set appropriate conditions on the transfer of the land 
 to assure that the transferee and the transferee's successors 
 will grant access for and cooperate with the completion of a 
 response action taken or approved by the pollution control 
 agency or the commissioner of agriculture, including 
 investigation of the release or threatened release, and 
 implementation, operation, maintenance, and monitoring of 
 response actions; and 

    (3) set conditions on the use of the land by the transferee 
 and the transferee's successors as required by the pollution 
 control agency to protect the public health and welfare and the 
 environment, assure proper operation, maintenance, and 
 monitoring of completed response actions, and comply with 
 applicable federal and state laws, rules, and regulations. 

    (b) The county board may set conditions on the transfer in 
 addition to those under paragraph (a), including requiring the 
 transferee to implement, maintain, operate, or monitor response 
 actions approved by the pollution control agency or the 
 commissioner of agriculture. 

    Subd. 4.    Alternate sale procedures.  Land described 
 in subdivision 1 may be sold by the county auditor under an 
 alternative sale procedure under this subdivision if the county 
 board determines that an alternate sale procedure will encourage 
 the implementation of response actions needed to address a 
 release in or on the land and will promote the return of the 
 land to the tax rolls.  The sale may be public or nonpublic, by 
 sealed bid, negotiation, or other means.  The county auditor 
 shall give at least 30 days' written notice of the sale to the 
 pollution control agency and owners of land adjoining the land 
 to be sold.  Sale may be restricted to the owners of adjoining 
 land.  The land may not be sold for less than its appraised 
 value unless the purchaser agrees to implement response actions 
 approved by the pollution control agency and shows that the 
 appraised value does not adequately reflect the estimated 
 response action costs.  The notice of sale shall include the 
 amount of an environmental lien or estimated expenses for 
 cleanup or response actions.  

    Subd. 5.    State cleanup expenses recoverable.  (a) 
 Prior to or at the time of the forfeiture of any lands, the 
 pollution control agency or the commissioner of agriculture may 
 file an environmental lien under section 514.672 to recover the 
 expenses incurred under section 115B.17 or 115C.03 to respond to 
 a release or threatened release on the land.  The agency or the 
 commissioner of agriculture shall provide a copy of the lien to 
 the county assessor.  A sale of the land after forfeiture does 
 not discharge or free it from an environmental lien.  If 
 continuation of an environmental lien will prohibit the return 
 of the tax-forfeited land to the tax rolls, the county board may 
 request release or reduction of the lien from the pollution 
 control agency or the commissioner of agriculture as provided 
 under section 514.672, subdivision 5. 

    (b) When a parcel of tax-forfeited land has been benefited 
 by response actions for which expenses were incurred by the 
 pollution control agency or the commissioner of agriculture 
 under section 115B.17 or 115C.03, and no environmental lien was 
 filed before or at the time of forfeiture, the pollution control 
 agency or the commissioner of agriculture shall certify to the 
 county the expenses that have been incurred.  Prior to sale of 
 the parcel, the county board shall compare the amount of the 
 certified expenses with the amount to which the value of the 
 parcel has been enhanced by the response actions and may adjust 
 the appraisal of the land accordingly, adding the expenses as a 
 separate item to the appraisal of the land. 

    HIST: 1990 c 586 s 6 

     282.0195 Superfund and storage tank sites; affidavit, 
  notice. 

    Subdivision 1.    Superfund sites.  The affidavit 
 requirement of section 115B.16, subdivision 2, applies to 
 tax-forfeited land only if the land has been placed on the 
 permanent list of priorities under section 115B.17, subdivision 
 13.  The county auditor shall file the affidavit, but no 
 liability may be imposed under section 115B.16, subdivision 4, 
 paragraph (b), for failing to record the affidavit. 

    Subd. 2.    Storage tank sites.  The county auditor 
 shall file a notification or affidavit required under section 
 116.48 with respect to an underground or aboveground storage 
 tank on tax-forfeited land, or the transfer of ownership of 
 tax-forfeited land where an underground or aboveground storage 
 tank is located or where there is a release from a tank for 
 which no corrective action has been taken. 

    HIST: 1990 c 586 s 7 

     282.02 List of lands for sale; notice. 

    Immediately after classification and appraisal of the land, 
 and after approval by the commissioner of natural resources when 
 required pursuant to section 282.01, subdivision 3, the county 
 board shall provide and file with the county auditor a list of 
 parcels of land to be offered for sale.  This list shall contain 
 a description of the parcels of land and the appraised value 
 thereof.  The auditor shall publish a notice of the intended 
 public sale of such parcels of land and a copy of the resolution 
 of the county board fixing the terms of the sale, if other than 
 for cash only, by publication once a week for two weeks in the 
 official newspaper of the county, the last publication to be not 
 less than ten days previous to the commencement of the sale.  

    The notice shall include the parcel's description and 
 appraised value.  The notice shall also indicate the amount of 
 any special assessments which may be the subject of a 
 reassessment or new assessment or which may result in the 
 imposition of a fee or charge pursuant to sections 429.071, 
 subdivision 4, 435.23, and 444.076.  The county auditor shall 
 also mail notice to the owners of land adjoining the parcel to 
 be sold.  For purposes of this section, "owner" means the 
 taxpayer as listed in the records of the county auditor.  

    If the county board of St. Louis or Koochiching counties 
 determines that the sale shall take place in a county facility 
 other than the courthouse, the notice shall specify the facility 
 and its location. 

    HIST: (2139-16) 1935 c 386 s 2; 1939 c 328 s 2; 1969 c 1129 
 art 10 s 2; 1973 c 123 art 5 s 7; 1974 c 278 s 2; 1976 c 259 s 
 4; 1982 c 511 s 26; 1987 c 268 art 7 s 50; 1995 c 83 s 1 

  282.021 Repealed, 1987 c 268 art 7 s 55 

     282.03 Limitations in use of lands.  

    There may be attached to the sale of any parcel of 
 forfeited land, if in the judgment of the county board it seems 
 advisable, conditions limiting the use of the parcel so sold or 
 limiting the public expenditures that shall be made for the 
 benefit of the parcel or otherwise safeguarding against the sale 
 and occupancy of these parcels unduly burdening the public 
 treasury.  

    HIST: (2139-17) 1935 c 386 s 3 

  282.031 Repealed, 1982 c 511 s 36 

  282.032 Repealed, 1982 c 511 s 36 

  282.033 Repealed, 1982 c 511 s 36 

  282.034 Repealed, 1982 c 511 s 36 

  282.035 Repealed, 1982 c 511 s 36 

  282.036 Repealed, 1982 c 511 s 36 

  282.037 Repealed, 1982 c 511 s 36 

     282.038 Veteran's credit for agricultural land. 

    Any veteran, as defined in section 197.447, who served on 
 active duty in World War I or II, or during the periods June 27, 
 1950, to July 1, 1955 or July 1, 1958 to July 27, 1973, and who 
 owns land which was purchased at public auction pursuant to this 
 chapter may apply for a credit as provided in this section if 
 the veteran has developed and cultivated the land for 
 agricultural purposes within five years after the date of 
 purchase.  

    A veteran who desires to receive a credit shall apply to 
 the county board not later than six years after the date of 
 purchase.  The application shall state:  (a) that the veteran is 
 the owner of the land; (b) the price of the land, improvements 
 and timber as appraised at the time of purchase and the actual 
 price paid by the veteran; and (c) the number of acres of land 
 purchased and the number of acres which the veteran has 
 developed and cultivated for agricultural purposes.  

    If the board finds that the veteran is eligible for a 
 credit and that land purchased by the veteran is primarily 
 devoted to use for agricultural purposes it shall pay a credit 
 to the veteran equal to one-half of the difference between the 
 appraised price at the time of purchase and the actual price 
 paid for the land.  A credit shall be limited to one purchase of 
 320 acres of contiguous land.  

    HIST: 1982 c 511 s 27 

  282.039 Repealed, 1982 c 511 s 28 

     282.04 Timber sales; land use, lease, partition, 
  easement. 

    Subdivision 1.    Timber sales; land leases and uses.  
 (a) The county auditor may sell timber upon any tract that may 
 be approved by the natural resources commissioner.  Such sale of 
 timber shall be made for cash at not less than the appraised 
 value determined by the county board to the highest bidder after 
 not less than one week's published notice in an official paper 
 within the county.  Any timber offered at such public sale and 
 not sold may thereafter be sold at private sale by the county 
 auditor at not less than the appraised value thereof, until such 
 time as the county board may withdraw such timber from sale.  
 The appraised value of the timber and the forestry practices to 
 be followed in the cutting of said timber shall be approved by 
 the commissioner of natural resources.  

    (b) Payment of the full sale price of all timber sold on 
 tax-forfeited lands shall be made in cash at the time of the 
 timber sale, except in the case of oral or sealed bid auction 
 sales, the down payment shall be no less than 15 percent of the 
 appraised value, and the balance shall be paid prior to entry.  
 In the case of auction sales that are partitioned and sold as a 
 single sale with predetermined cutting blocks, the down payment 
 shall be no less than 15 percent of the appraised price of the 
 entire timber sale which may be held until the satisfactory 
 completion of the sale or applied in whole or in part to the 
 final cutting block.  The value of each separate block must be 
 paid in full before any cutting may begin in that block.  With 
 the permission of the county administrator the purchaser may 
 enter unpaid blocks and cut necessary timber incidental to 
 developing logging roads as may be needed to log other blocks 
 provided that no timber may be removed from an unpaid block 
 until separately scaled and paid for.  

    (c) The county board may require final settlement on the 
 basis of a scale of cut products.  Any parcels of land from 
 which timber is to be sold by scale of cut products shall be so 
 designated in the published notice of sale above mentioned, in 
 which case the notice shall contain a description of such 
 parcels, a statement of the estimated quantity of each species 
 of timber thereon and the appraised price of each specie of 
 timber for 1,000 feet, per cord or per piece, as the case may 
 be.  In such cases any bids offered over and above the appraised 
 prices shall be by percentage, the percent bid to be added to 
 the appraised price of each of the different species of timber 
 advertised on the land.  The purchaser of timber from such 
 parcels shall pay in cash at the time of sale at the rate bid 
 for all of the timber shown in the notice of sale as estimated 
 to be standing on the land, and in addition shall pay at the 
 same rate for any additional amounts which the final scale shows 
 to have been cut or was available for cutting on the land at the 
 time of sale under the terms of such sale.  Where the final 
 scale of cut products shows that less timber was cut or was 
 available for cutting under terms of such sale than was 
 originally paid for, the excess payment shall be refunded from 
 the forfeited tax sale fund upon the claim of the purchaser, to 
 be audited and allowed by the county board as in case of other 
 claims against the county.  No timber, except hardwood pulpwood, 
 may be removed from such parcels of land or other designated 
 landings until scaled by a person or persons designated by the 
 county board and approved by the commissioner of natural 
 resources.  Landings other than the parcel of land from which 
 timber is cut may be designated for scaling by the county board 
 by written agreement with the purchaser of the timber.  The 
 county board may, by written agreement with the purchaser and 
 with a consumer designated by the purchaser when the timber is 
 sold by the county auditor, and with the approval of the 
 commissioner of natural resources, accept the consumer's scale 
 of cut products delivered at the consumer's landing.  No timber 
 shall be removed until fully paid for in cash.  Small amounts of 
 timber not exceeding $3,000 in appraised valuation may be sold 
 for not less than the full appraised value at private sale to 
 individual persons without first publishing notice of sale or 
 calling for bids, provided that in case of such sale involving a 
 total appraised value of more than $200 the sale shall be made 
 subject to final settlement on the basis of a scale of cut 
 products in the manner above provided and not more than two such 
 sales, directly or indirectly to any individual shall be in 
 effect at one time. 

    (d) As directed by the county board, the county auditor may 
 lease tax-forfeited land to individuals, corporations or 
 organized subdivisions of the state at public or private vendue, 
 and at such prices and under such terms as the county board may 
 prescribe, for use as cottage and camp sites and for 
 agricultural purposes and for the purpose of taking and removing 
 of hay, stumpage, sand, gravel, clay, rock, marl, and black dirt 
 therefrom, and for garden sites and other temporary uses 
 provided that no leases shall be for a period to exceed ten 
 years; provided, further that any leases involving a 
 consideration of more than $1,500 per year, except to an 
 organized subdivision of the state shall first be offered at 
 public sale in the manner provided herein for sale of timber.  
 Upon the sale of any such leased land, it shall remain subject 
 to the lease for not to exceed one year from the beginning of 
 the term of the lease.  Any rent paid by the lessee for the 
 portion of the term cut off by such cancellation shall be 
 refunded from the forfeited tax sale fund upon the claim of the 
 lessee, to be audited and allowed by the county board as in case 
 of other claims against the county. 

    (e) As directed by the county board, the county auditor may 
 lease tax-forfeited land to individuals, corporations, or 
 organized subdivisions of the state at public or private vendue, 
 at such prices and under such terms as the county board may 
 prescribe, for the purpose of taking and removing for use for 
 road construction and other purposes tax-forfeited stockpiled 
 iron-bearing material.  The county auditor must determine that 
 the material is needed and suitable for use in the construction 
 or maintenance of a road, tailings basin, settling basin, dike, 
 dam, bank fill, or other works on public or private property, 
 and that the use would be in the best interests of the public.  
 No lease shall exceed ten years.  The use of a stockpile for 
 these purposes must first be approved by the commissioner of 
 natural resources.  The request shall be deemed approved unless 
 the requesting county is notified to the contrary by the 
 commissioner of natural resources within six months after 
 receipt of a request for approval for use of a stockpile.  Once 
 use of a stockpile has been approved, the county may continue to 
 lease it for these purposes until approval is withdrawn by the 
 commissioner of natural resources. 

    (f) The county auditor, with the approval of the county 
 board is authorized to grant permits, licenses, and leases to 
 tax-forfeited lands for the depositing of stripping, lean ores, 
 tailings, or waste products from mines or ore milling plants, 
 upon such conditions and for such consideration and for such 
 period of time, not exceeding 15 years, as the county board may 
 determine; said permits, licenses, or leases to be subject to 
 approval by the commissioner of natural resources. 

    (g) Any person who removes any timber from tax-forfeited 
 land before said timber has been scaled and fully paid for as 
 provided in this subdivision is guilty of a misdemeanor. 

    (h) The county auditor may, with the approval of the county 
 board, and without first offering at public sale, grant leases, 
 for a term not exceeding 25 years, for the removal of peat from 
 tax-forfeited lands upon such terms and conditions as the county 
 board may prescribe.  Any lease for the removal of peat from 
 tax-forfeited lands must first be reviewed and approved by the 
 commissioner of natural resources if the lease covers 320 or 
 more acres.  No lease for the removal of peat shall be made by 
 the county auditor pursuant to this section without first 
 holding a public hearing on the auditor's intention to lease.  
 One printed notice in a legal newspaper in the county at least 
 ten days before the hearing, and posted notice in the courthouse 
 at least 20 days before the hearing shall be given of the 
 hearing. 

    Subd. 1a.    Leasing without bids.  The county auditor 
 may within a period of two years immediately following the date 
 of forfeiture lease tax-forfeited land on which are located 
 structures or buildings without advertising for bids. 
 Notwithstanding subdivision 1, the property may be leased for a 
 period no longer than one year without bids, regardless of the 
 consideration received for the lease.  With the approval of the 
 county board, the county auditor may under similar circumstances 
 enter into a management contract without bids when that action 
 is necessary for the operation, use or preservation of the 
 property and the safety of the public. 

    Subd. 2.    Rights before sale; improvements, insurance, 
 demolition.  Until after the sale of a parcel of forfeited 
 land the county auditor may, with the approval of the county 
 board of commissioners, provide for the repair and improvement 
 of any building or structure located upon such parcel, if it is 
 determined by the county board that such repairs or improvements 
 are necessary for the operation, use, preservation and safety 
 thereof; and, if so authorized by the county board, the county 
 auditor may insure any such building or structure against loss 
 or damage resulting from fire or windstorm, may purchase 
 workers' compensation insurance to insure the county against 
 claims for injury to the persons therein employed by the county, 
 and may insure the county, its officers and employees against 
 claims for injuries to persons or property because of the 
 management, use or operation of such building or structure.  
 Such county auditor may, with the approval of the county board, 
 provide for the demolition of any such building or structure, 
 which has been determined by the county board to be within the 
 purview of section 299F.10, and for the sale of salvaged 
 materials therefrom.  Such county auditor, with the approval of 
 the county board, may provide for the sale of abandoned personal 
 property under either chapter 345 or 566, as appropriate.  The 
 net proceeds from any sale of such personal property, salvaged 
 materials, of timber or other products or leases made under this 
 law shall be deposited in the forfeited tax sale fund and shall 
 be distributed in the same manner as if the parcel had been sold.

    Such county auditor, with the approval of the county board, 
 may provide for the demolition of any structure or structures on 
 tax-forfeited lands, if in the opinion of the county board, the 
 county auditor, and the land commissioner, if there be one, the 
 sale of such land with such structure or structures thereon, or 
 the continued existence of such structure or structures by 
 reason of age, dilapidated condition or excessive size as 
 compared with nearby structures, will result in a material 
 lessening of net tax capacities of real estate in the vicinity 
 of such tax-forfeited lands, or if the demolition of such 
 structure or structures will aid in disposing of such 
 tax-forfeited property. 

    Before the sale of a parcel of forfeited land located in an 
 urban area, the county auditor may with the approval of the 
 county board provide for the grading thereof by filling or the 
 removal of any surplus material therefrom, and where the 
 physical condition of forfeited lands is such that a reasonable 
 grading thereof is necessary for the protection and preservation 
 of the property of any adjoining owner, such adjoining property 
 owner or owners may make application to the county board to have 
 such grading done.  If, after considering said application, the 
 county board believes that such grading will enhance the value 
 of such forfeited lands commensurate with the cost involved, it 
 may approve the same and any such work shall be performed under 
 the supervision of the county or city engineer, as the case may 
 be, and the expense thereof paid from the forfeited tax sale 
 fund. 

    Subd. 3.    Partition.  Where an undivided portion of 
 any parcel of land is forfeited to the state for taxes, the 
 owner or owners of the portions of said parcel not forfeited, or 
 the state of Minnesota, may in the manner provided by sections 
 558.01 to 558.32, maintain an action for the partition of said 
 parcel making the state or other owners as their interests may 
 appear a defendant in the action.  If the state is made a 
 defendant in the action, the summons shall be served upon the 
 auditor of the county in which the land is located, and the 
 county attorney shall appear for the state. 

    Subd. 4.    Easements.  The county auditor, when and 
 for such price and on such terms and for such period as the 
 county board prescribes, may grant easements or permits on 
 unsold tax-forfeited land for telephone, telegraph, and electric 
 power lines either by underground cable or conduit or otherwise, 
 sewer and water lines, highways, recreational trails, railroads, 
 and pipe lines for gas, liquids, or solids in suspension.  Any 
 such easement or permit may be canceled by resolution of the 
 county board after reasonable notice for any substantial breach 
 of its terms or if at any time its continuance will conflict 
 with public use of the land, or any part thereof, on which it is 
 granted.  Land affected by any such easement or permit may be 
 sold or leased for mineral or other legal purpose, but sale or 
 lease shall be subject to the easement or permit, and all rights 
 granted by the easement or permit shall be excepted from the 
 conveyance or lease of the land and be reserved, and may be 
 canceled by the county board in the same manner and for the same 
 reasons as it could have been canceled before sale and in that 
 case the rights granted thereby shall vest in the state in trust 
 as the land on which it was granted was held before sale or 
 lease.  Any easement or permit granted before passage of Laws 
 1951, Chapter 203, may be governed thereby if the holder thereof 
 and county board so agree.  Reasonable notice as used in this 
 subdivision, means a 90-day written notice addressed to the 
 record owner of the easement at the last known address, and upon 
 cancellation the county board may grant extensions of time to 
 vacate the premises affected. 

    Subd. 5.    County not a road authority for roads used for 
 managing certain tax-forfeited lands.  Notwithstanding section 
 160.02, subdivision 9, a county is not a road authority under 
 section 160.05 with respect to a road constructed, acquired, 
 maintained, or administered by the county for the purpose of 
 managing tax-forfeited lands that have been classified as 
 conservation lands under this chapter. 

    HIST: (2139-18) 1935 c 386 s 4; 1939 c 328 s 3; 1941 c 355 s 
 1; 1943 c 627 s 4; 1945 c 92 s 1; 1945 c 93 s 1; 1951 c 203 s 
 1,2; 1951 c 534 s 1; 1953 c 111 s 1; 1955 c 653 s 1; 1957 c 346 
 s 1; 1959 c 453 s 1; 1959 c 454 s 1; 1961 c 594 s 1; 1961 c 718 
 s 1; 1963 c 415 s 1; 1967 c 90 s 1; 1967 c 269 s 1; 1969 c 1129 
 art 10 s 2; 1973 c 285 s 1; 1975 c 359 s 23; 1976 c 141 s 1; 
 1979 c 78 s 1; 1981 c 305 s 12; 1982 c 511 s 29; 1982 c 523 art 
 39 s 7; 1985 c 9 s 1; 1986 c 444; 1988 c 719 art 5 s 84; 1989 c 
 329 art 13 s 20; 1993 c 113 art 1 s 3; 1994 c 416 art 1 s 38; 
 1995 c 83 s 2,3; 1995 c 121 s 1; 1997 c 231 art 8 s 6 

     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 
 hereinafter provided, and shall be first used by the municipal 
 subdivision to retire any indebtedness then existing.  

    HIST: (2139-19) 1935 c 386 s 5 

     282.06 Exemption of certain lands.  

    Lands becoming the absolute property of the state embraced 
 within any game preserve, created by and established under 
 authority of sections 84A.01 to 84A.11, or any like act, or 
 embraced within any reforestation or flood control project 
 created by and established under authority of sections 84A.20 to 
 84A.30 or sections 84A.31 to 84A.40, except lands in cities, 
 shall not be subject to the provisions of sections 282.01 to 
 282.13.  

    HIST: (2139-20) 1935 c 386 s 6; 1973 c 123 art 5 s 7 

     282.07 Auditor to cancel taxes. 

    Immediately after forfeiture to the state of any parcel of 
 land, as provided by sections 281.16 to 281.25, the county 
 auditor shall cancel all taxes and tax liens appearing upon the 
 records, both delinquent and current, and all special 
 assessments, delinquent or otherwise.  When the interest of a 
 purchaser of state trust fund land sold under certificate of 
 sale, or of the purchaser's heirs or assigns or successors in 
 interest, shall by reason of tax delinquency be transferred to 
 the state as provided by law, such interest shall pass to the 
 state free from any trust obligation to any taxing district and 
 free from all special assessments and such land shall become 
 unsold trust fund land. 

    HIST: (2139-21) 1935 c 386 s 7; Ex1936 c 105 s 2; 1937 c 326 s 
 1; 1986 c 444; 1997 c 7 art 1 s 118 

     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 any products therefrom, 
 shall be apportioned by the county auditor to the taxing 
 districts interested therein, as follows: 

    (1) Such portion as may be 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 such parcel to the state, 
 but not exceeding the amount certified by the clerk of the 
 municipality, shall be apportioned to the municipal subdivision 
 entitled thereto; 

    (2) Such portion as may be 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 such parcel to the state, but 
 not exceeding the amount of expenses certified by the pollution 
 control agency or the commissioner of agriculture, shall be 
 apportioned to the agency or the commissioner of agriculture and 
 deposited in the fund from which the expenses were paid; 

    (3) Such portion of the remainder as may be required to 
 discharge any special assessment chargeable against such parcel 
 for drainage or other purpose whether due or deferred at the 
 time of forfeiture, shall be apportioned to the municipal 
 subdivision entitled thereto; and 

    (4) Any balance shall be apportioned as follows: 

    (a) Any county board may annually by resolution set aside 
 no more than 30 percent of the receipts remaining to be used for 
 timber development on tax-forfeited land and dedicated memorial 
 forests, to be expended under the supervision of the county 
 board.  It shall be expended only on projects approved by the 
 commissioner of natural resources. 

    (b) Any 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. 

    (c) If the board does not avail itself of the authority 
 under paragraph (a) or (b) any balance remaining shall be 
 apportioned as follows:  county, 40 percent; town or city, 20 
 percent; and school district, 40 percent, and if the board 
 avails itself of the authority under paragraph (a) or (b) the 
 balance remaining shall be apportioned among the county, town or 
 city, and school district in the proportions in this paragraph 
 above stated, provided, however, that in unorganized territory 
 that portion which should have accrued to the township shall be 
 administered by the county board of commissioners. 

    HIST: (2139-22) 1935 c 386 s 8; 1939 c 328 s 4; 1941 c 394 s 
 2; 1947 c 553 s 1; 1949 c 27 s 1; 1949 c 401 s 1; 1963 c 519 s 
 1; Ex1967 c 35 s 1; 1969 c 9 s 73; 1969 c 1129 art 10 s 2; 1971 
 c 775 s 1; 1973 c 123 art 5 s 7; 1982 c 523 art 39 s 8; 1987 c 
 384 art 1 s 56; 1990 c 586 s 8 

     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 

     282.10 Reimbursement of purchase price in certain cases. 

    When, prior to the passage of Laws 1939, chapter 328, the 
 forfeiture to the state for taxes of any parcel of land 
 heretofore sold pursuant to Laws 1935, chapter 386, has been 
 invalidated in a proceeding in court, the purchaser from the 
 state, or the purchaser's assigns, shall be reimbursed out of 
 any money in the forfeited tax sale fund for the amount of the 
 purchase price or the portion thereof actually paid, with 
 interest at four percent.  Application for such reimbursement 
 shall be made to the county auditor of the county where such 
 parcel is located and shall be accompanied by a certified copy 
 of the judgment or decree invalidating such forfeiture and a 
 quitclaim deed from the purchaser, or the purchaser's assignee, 
 running to the state in trust for its interested taxing 
 districts as grantee.  The county auditor shall present the 
 instruments herein referred to, to the county attorney and, 
 after receiving an opinion, in writing, from the county attorney 
 that the applicant is entitled to reimbursements under this 
 section, shall draw an order upon the county treasurer in favor 
 of the applicant for the sum to which the applicant is entitled, 
 which shall be paid by the treasurer out of the moneys in the 
 forfeited tax sale fund.  If there are not sufficient moneys in 
 the fund to pay the order, money to care for the deficiency 
 shall be temporarily transferred from the general revenue fund 
 of the county.  After such refundment is made any taxes or 
 assessments heretofore canceled shall be reinstated and the 
 amount of taxes and assessments that would have been levied 
 subsequent to the date of the supposed forfeiture shall be 
 assessed and levied against the land as omitted taxes, and the 
 lien of the state for any such taxes or assessments may be 
 enforced as in other cases where taxes are delinquent.  

    HIST: (2139-27L) 1939 c 328 s 8; 1986 c 444 

  282.11 Repealed, 1Sp1981 c 4 art 1 s 190 

     282.12 All minerals reserved.  

    Any sale of such forfeited lands shall be subject to 
 exceptions and reservations in this state, in trust for the 
 taxing districts of all minerals and mineral rights.  

    HIST: (2139-24) 1935 c 386 s 10 

     282.13 County land commissioners; city land exchanges.  

    The county board may appoint a land commissioner and 
 necessary assistants, such land commissioner to perform any or 
 all of the following duties as directed by the county board:  to 
 gather data and information on tax-forfeited lands; make land 
 classifications and appraisals of land, timber and other 
 products and uses; enforce trespass laws and regulations; seize 
 and appraise timber and other products and property cut and 
 removed illegally from tax-forfeited lands; assist the county 
 auditor in the sale and rental of forfeited lands and the 
 products thereon; and such other duties concerning tax-forfeited 
 lands as the county board may direct.  Such appointment shall be 
 for such time as the county board may determine.  The 
 compensation of said land commissioner and assistants shall be 
 fixed by the county board and their salaries and expenses shall 
 be paid from the forfeited tax sale fund, except that in 
 counties having more than 300,000 and less than 450,000 
 inhabitants an officer or employee of a city of the first class 
 situated therein who is appointed shall receive no additional 
 compensation therefor.  Any funds required by the commissioner 
 of revenue for the purpose of cancellation of contracts, as 
 provided in section 282.01, shall be paid by the county auditor 
 upon the written order of the commissioner of revenue from 
 moneys then available in the fund. 

    When tax-forfeited lands have been acquired by a city of 
 the first class for municipal purposes, and a privately-owned 
 lot lies between such tax-forfeited land, and it is in the 
 interest of the municipality that such privately-owned lot be 
 acquired for the same municipal use to which the tax-forfeited 
 lands have been devoted, such city of the first class may 
 exchange on such basis as may be approved by the governing body 
 thereof, a portion of the tax-forfeited lands acquired by the 
 municipality for the privately-owned lot, and the officers of 
 such municipality are hereby authorized to execute deeds to 
 carry out such purpose.  

    HIST: (2139-25) 1935 c 386 s 11; 1943 c 627 s 5; 1951 c 562 s 
 1; 1953 c 340 s 1; 1973 c 582 s 3; 1986 c 444 

     282.131 Certain powers and duties delegated.  

    All powers and duties concerning approval of appraised 
 timber values, forestry practices and parcels of land from which 
 timber may be sold which are conferred upon the commissioner of 
 natural resources, by sections 282.01 to 282.13, may be 
 delegated by the commissioner to competent forestry field 
 officers of the natural resources department or such approval 
 may be waived at the discretion of the commissioner in such 
 manner as the commissioner shall prescribe shall be sufficient 
 for the purposes of sections 282.01 to 282.13.  

    HIST: 1943 c 627 s 6; 1947 c 369 s 1; 1969 c 1129 art 10 s 2; 
 1986 c 444 

     282.132 Timber defined. 

    As used in sections 282.01 to 282.13, "timber" means trees 
 that will produce forest products of value, whether standing or 
 down, and including, but not limited to, logs, bolts, pulpwood, 
 posts, poles, cordwood, lumber and decorative material. 

    HIST: 1959 c 185 s 1; 1982 c 511 s 30 

     282.135 Delegation by county board. 

    Except as provided in section 282.13 and notwithstanding 
 any other law to the contrary, the county board may delegate to 
 the county auditor any authority, power, or responsibility 
 relating generally to the administration of tax-forfeited land 
 assigned to the county board this chapter.  This delegation 
 includes, but is not limited to, the authority, power, and 
 responsibility to classify tax-forfeited land as conservation or 
 nonconservation property; set the appraisal values and terms of 
 sale and sell at public auction; initiate legal proceedings to 
 cancel purchase and repurchase contracts in default status; 
 authorize reinstatement of canceled tax-forfeited contracts; and 
 authorize former owners and other eligible parties to repurchase 
 tax-forfeited land.  If delegation is granted under this 
 section, the county board shall prescribe the conditions for 
 delegation and may revoke the delegation without good cause or 
 prior notice.  If the county auditor holds elective office, no 
 delegation shall be made under this section unless the county 
 auditor concurs in the delegation. 

    HIST: 1995 c 264 art 3 s 21 

     282.14 Classification as agricultural; sale conditions, 
  generally.  

    All parcels of land becoming the absolute property of the 
 state under the provisions of the 1938 Supplement to Mason's 
 Minnesota Statutes of 1927, section 2139-2, and acts amendatory 
 thereof or supplementary thereto, situated within any 
 conservation or reforestation area created under the provisions 
 of sections 84A.20 to 84A.30, or 84A.31 to 84A.42, shall be 
 classified by the county board of the county wherein such 
 parcels lie as agricultural and nonagricultural, which 
 classification shall be approved by the commissioner of natural 
 resources before any lands are offered for sale. The county 
 board of the county wherein such parcels lie shall determine the 
 appraised value of all lands classified and approved as 
 agricultural and may reappraise annually if in their judgment it 
 be deemed necessary to carry out the intent of sections 282.14 
 to 282.22.  Any merchantable timber on such agricultural land 
 shall be appraised separately, and such appraisal approved by 
 the commissioner of natural resources.  All such parcels of 
 land, classified as agricultural, shall be sold by the state at 
 public sale, as provided in sections 282.15 and 282.16, when it 
 shall be determined by the county board of the county wherein 
 such parcels lie that it is advisable to do so.  No such lands 
 shall be sold by the board of county commissioners without the 
 approval of the commissioner of natural resources.  All sales of 
 land shall be made in accordance with the subdivisions thereof 
 by the United States surveys unless the same shall have been 
 subdivided into smaller parcels or lots, but no land shall be 
 sold in larger quantity than 160 acres.  

    HIST: (2139-27b) 1939 c 320 s 1; 1969 c 1129 art 10 s 2 

     282.15 Sales of forfeited agricultural lands. 

    The sale shall be conducted by the auditor of the county in 
 which the parcels lie.  The parcels shall be sold to the highest 
 bidder but not for less than the appraised value.  The sales 
 shall be for cash or on the following terms:  The appraised 
 value of all merchantable timber on agricultural lands shall be 
 paid for in full at the date of sale.  At least 15 percent of 
 the purchase price of the land shall be paid in cash at the time 
 of purchase.  The balance shall be paid in not more than 20 
 equal annual installments, with interest at a rate equal to the 
 rate in effect at the time under section 549.09 on the unpaid 
 balance each year.  Both principal and interest are due and 
 payable on December 31 each year following that in which the 
 purchase was made.  The purchaser may pay any number of 
 installments of principal and interest on or before their due 
 date.  When the sale is on terms other than for cash in full, 
 the purchaser shall receive from the county auditor a contract 
 for deed, in a form prescribed by the attorney general.  The 
 county auditor shall make a report to the commissioner of 
 natural resources not more than 30 days after each public sale 
 showing the lands sold at the sales, and submit a copy of each 
 contract of sale. 

    All lands sold pursuant to this section shall, on the 
 second day of January following the date of the sale, be 
 restored to the tax rolls and become subject to taxation in the 
 same manner as they were assessed and taxed before becoming the 
 absolute property of the state.  

    HIST: (2139-27c) 1939 c 320 s 2; 1945 c 381 s 1; 1969 c 1129 
 art 10 s 2; 1979 c 50 s 36; 1980 c 437 s 15; 1982 c 531 s 3 

     282.151 Sale of certain nonconservation lands.  

    In case the commissioner of natural resources shall 
 determine, after investigation, that any lands now or hereafter 
 forfeited to the state for nonpayment of taxes in Township 49 
 North, Range 23 West, in the County of Aitkin, within the 
 conservation area created under sections 84A.20 to 84A.30, are 
 suitable for any lawful private use and are not suitable or 
 necessary for public use, the commissioner may, on application 
 of the county board, authorize and approve the classification 
 and sale of such lands as nonconservation lands, and such lands 
 may thereupon be sold in the manner provided for the sale of 
 agricultural lands under the provisions of sections 282.14 to 
 282.21, and acts amendatory thereof.  

    HIST: 1945 c 467 s 1; 1969 c 1129 art 10 s 2; 1986 c 444 

     282.16 Public sale as agricultural lands; notice.  

    Subdivision 1.    Offer; notice.  All lands so 
 classified and appraised and remaining unsold shall be offered 
 for sale at a public sale to be held by the county auditor at 
 the time determined by the county board in a resolution fixing 
 the date of the sale.  The auditor shall publish a notice of the 
 intended sale by publication once a week for two weeks in an 
 official newspaper of the county, the last publication to be not 
 less than ten days previous to the commencement of the sale.  
 Notice of the sale shall be given in substantially the following 
 form: 

              "NOTICE OF SALE OF AGRICULTURAL LANDS 

    Notice is hereby given that I shall sell to the highest 
 bidder at my office in the courthouse in the city of 
 ........................................ in the county of 
 ..............................., the following described parcels 
 of land forfeited to the state for nonpayment of taxes, which 
 have been classified and appraised as provided by law.  The sale 
 will be governed by Laws 1939, chapter 320, and will commence at 
 ...............  o'clock a.m., on the ....................... 
 day of ........................., 19......... 

  
                               Appraised     Appraised     
     Description             Value of Land  Value of Timber
  Subdivision Sec. Twp. Range  $             $             
               or   or                                     
              Lot  Block                                   
      Given under my hand and seal this ..... day of       
 ......................, 19.....                           
                      .....................................
                                            County Auditor 
                      ................ County, Minnesota."

    If the county board of St. Louis or Koochiching counties 
 determines that the sale shall take place in a county facility 
 other than the courthouse, the notice shall specify such 
 facility and its location. 

    Subd. 2.    Lands not sold.  Any lands not sold at this 
 sale may, at any time within four months following the opening 
 of the sale, be sold by the county auditor at a price not less 
 than the appraised value thereof.  All lands remaining unsold 
 shall be included in the notice of sale and offered for sale by 
 the county auditor in each following year until the same shall 
 be sold.  

    HIST: (2139-27d) 1939 c 320 s 3; 1941 c 59; 1973 c 123 art 5 s 
 7; 1974 c 278 s 3; 1976 c 2 s 99 

     282.17 Cancellation of contracts on default. 

    Failure of the purchaser to make any payment of any 
 installment or of any interest required under a contract within 
 six months from the date on which such payment becomes due, or 
 to pay before they become delinquent all taxes that may be 
 levied upon the lands so purchased shall constitute a default, 
 and thereupon the contract shall be deemed canceled, and all 
 right, title, and interest of the purchaser, or the purchaser's 
 heirs, representatives, or assigns in the premises shall 
 terminate upon cancellation in accord with section 282.40.  A 
 record of such default shall be made in the state land records 
 kept by or under the direction of the commissioner of natural 
 resources, and a certificate of such default may be made by or 
 under the direction of the commissioner and filed with the 
 county treasurer or recorded in the office of the county 
 recorder of the county in which the premises are situated.  Any 
 such record or certificate shall be prima facie evidence of the 
 facts therein stated, but the making of such record or 
 certificate shall not be essential to the taking effect of such 
 cancellation and termination, and thereupon the land described 
 in the contract shall be subject to disposition as provided in 
 sections 282.15 and 282.16, upon first having been reclassified 
 and reappraised as provided by section 282.14.  The county 
 auditor shall report any such default to the commissioner of 
 natural resources on or before June 30 of each year. 

    HIST: (2139-27e) 1939 c 320 s 4; 1945 c 381 s 2; 1947 c 484 s 
 1; 1969 c 1129 art 10 s 2; 1976 c 181 s 2; 1983 c 342 art 15 s 
 32; 1986 c 444 

     282.171 Contracts, members of armed forces, cancellation.

    No contract entered into by persons in the armed forces of 
 the United States prior to their induction or enlistment for the 
 purchase of tax-forfeited or other lands from the state of 
 Minnesota on the installment plan shall be terminated or 
 canceled for nonpayment of installments except as provided 
 herein.  

    Any person in the armed forces of the United States, who, 
 as vendee, in any contract with the state of Minnesota for the 
 purchase of tax-forfeited or other lands, is in default on any 
 installment, or is unable to pay any installment or installments 
 thereafter becoming due, and desires to retain all rights under 
 said contract, and such contract has not heretofore been 
 canceled and the land sold, shall during the period of military 
 service file, or cause to be filed by an adult, with knowledge 
 of the facts, with the county auditor or other state agency, 
 having charge of said contract, an affidavit, giving the legal 
 description of said lands, and the number, if any, of said 
 contract, and stating that the vendee in said contract is in the 
 military service of the United States, the branch of the 
 service, the date of enlistment or induction, and that said 
 vendee desires to retain all rights under said contract.  If 
 said affidavit is filed within the time herein limited and 
 provided, said contract shall remain in full force and effect, 
 notwithstanding any default or nonpayment of any installment or 
 installments thereunder, for six months after the vendee's 
 discharge from the military service.  If said vendee fails to 
 pay all delinquent installments within six months after being 
 discharged, then in such event said contract may be canceled and 
 terminated as provided in section 282.40.  

    HIST: 1943 c 341 s 1,2; 1945 c 75 s 1; 1951 c 34 s 1; 1983 c 
 342 art 15 s 33; 1986 c 444 

     282.18 County auditor to lease lands.  

    Until after the sale of any parcel of forfeited land 
 classified as agricultural, the county auditor may lease such 
 land, as directed by the county board.  

    HIST: (2139-27f) 1939 c 320 s 5 

     282.19 County collects payments; reports; expenses. 

    The county treasurer shall collect all payments made under 
 sections 282.14 to 282.22 and place the same in a special fund 
 and forthwith submit to the natural resources commissioner a 
 copy of the receipt specifying the name and address of the 
 person making the payment and the date and amount thereof, 
 whether for principal, timber, improvements or interest, the 
 fund to which it is applicable, and the number of the 
 certificate.  Such receipt shall be countersigned by the auditor 
 of such county, and shall have the same force and effect as if 
 given by the state treasurer.  The county treasurer shall report 
 all collections to the commissioner of natural resources on June 
 30 and December 31 of each year and at such other times when 
 requested by the commissioner.  There shall be transferred from 
 such special fund to the revenue fund of the county the cost of 
 giving the notices herein required and there may be paid from 
 such fund to the members of the county board, upon warrant of 
 the county auditor, a per diem pursuant to section 375.055, 
 subdivision 1 and mileage as now or hereafter fixed by law, and 
 to the county auditor and the county treasurer for their 
 additional duties such sums as the county board may by 
 resolution determine, not to exceed to each annually one percent 
 of the annual receipts under sections 282.14 to 282.22, and to 
 help to defray the costs of equipment and supplies, and for 
 additional clerk hire in the county auditor's office such amount 
 as the county board may by resolution determine, not to exceed 
 annually ten percent of the annual receipts under sections 
 282.14 to 282.22, but in any event not to exceed the sum of 
 $1,000 for equipment, supplies and clerk hire in any fiscal year.
 Where a county board has appointed a land commissioner under the 
 provisions of section 282.13 the actual expenses of the land 
 commissioner, together with mileage reimbursement in accordance 
 with section 471.665 for necessary travel in gathering data and 
 information to assist the county board in making classifications 
 and appraisals under sections 282.14 to 282.22, shall be paid 
 from this fund upon warrant of the county auditor.  The amount 
 remaining in the fund shall be transmitted by the county 
 treasurer to the commissioner of natural resources as of June 30 
 and December 31 each year, and at such other times when 
 requested by the commissioner, and disposed of as provided by 
 the laws governing the fund derived from the respective areas in 
 which the lands sold were situated. 

    HIST: (2139-27g) 1939 c 320 s 6; 1945 c 381 s 3; 1945 c 466 s 
 1,2; 1947 c 484 s 2; 1949 c 524 s 1; 1961 c 523 s 1; 1963 c 387 
 s 3; 1969 c 1129 art 10 s 2; 1975 c 301 s 5 

     282.20 Mineral rights reserved.  

    Any sale of such forfeited lands shall be subject to 
 exceptions and reservations in this state of all minerals and 
 mineral rights.  

    HIST: (2139-27h) 1939 c 320 s 7 

     282.21 Form of conveyance.  

    Upon payment in full of the purchase price, appropriate 
 conveyance in fee in such form as may be prescribed by the 
 attorney general shall be issued by the commissioner of finance 
 to the purchaser or the purchaser's assigns and this conveyance 
 shall have the force and effect of a patent from the state.  

    HIST: (2139-27i) 1939 c 320 s 8; 1973 c 492 s 14; 1986 c 444 

     282.22 Nonagricultural lands reserved for conservation.  

    The lands classified as nonagricultural, as provided under 
 section 282.14, shall be reserved and dedicated to conservation 
 purposes to be managed as provided by the laws governing the 
 respective areas in which the same are situated.  

    HIST: (2139-27j) 1939 c 320 s 9 

     282.221 Forfeited agricultural lands.  

    Subdivision 1.    Classified and sold.  All lands which 
 become the absolute property of the state under the provisions 
 of section 84A.07, and are suitable for agricultural purposes, 
 shall be classified as such by the county board of the county 
 wherein the lands are situated.  No lands shall be offered for 
 sale under the provisions of sections 282.221 to 282.226 until 
 their classification by the county board as agricultural lands 
 shall have been approved by the commissioner.  The county 
 auditor may with the approval of the commissioner sell any 
 parcel of tax-forfeited land or any portion thereof to any 
 organized or incorporated governmental subdivision of the state 
 for any public purpose for which the subdivision may acquire 
 property at not less than the appraised value thereof as 
 determined by the county board.  

    Subd. 2.    Appraisal.  All lands which have become the 
 absolute property of the state under the provisions of section 
 84A.07 and are classified as agricultural lands shall be 
 appraised by the county board of the county wherein the lands 
 are situated, and this appraisal shall be filed in the office of 
 the auditor of the county.  Any merchantable timber on such 
 lands shall be appraised separately and such appraisal shall be 
 approved by the commissioner.  The county board may reappraise 
 any such lands when, in its judgment, the reappraisal is 
 necessary in effectuating the provisions of sections 282.221 to 
 282.226, but no such lands shall be appraised more than once in 
 any 12-month period.  

    HIST: (5620-13 1/2, 5620-13 1/2a) 1935 c 210 s 1,2; 1941 c 278 
 s 1,2 

     282.222 Sale. 

    Subdivision 1.    Public sale; notice.  All lands so 
 classified and appraised and remaining unsold shall be offered 
 for sale at a public sale to be held by the county auditor at 
 the time determined by the county board in a resolution 
 authorizing the sale and fixing the date of the commencement 
 thereof.  The auditor shall publish a notice of the intended 
 sale and the resolution authorizing same by publication once a 
 week for two weeks in an official newspaper of the county, the 
 last publication to be not less than ten days previous to the 
 commencement of the sale.  Notice of the sale shall be given in 
 substantially the following form: 

              "NOTICE OF SALE OF AGRICULTURAL LANDS 

    Notice is hereby given that on ..............., the 
 .............. day of ............, 19........., at my office in 
 ......................... in the county of 
 ........................., I shall sell to the highest bidder 
 the following described parcels of land in the county, which 
 have been forfeited to the state for nonpayment of taxes, and 
 which have been classified as agricultural lands and appraised 
 as provided by law.  This sale will be governed by the 
 provisions of sections 282.221 to 282.226 and by the resolution 
 of the county board authorizing such sale, which resolution is 
 as follows: 

   (Insert resolution)                                     
    Description                                            
       Section                 Twp.         Appraised value
         or                     or                         
        Lot                   Block  Range  $..............
                         ..................................
                         Auditor of................ County."

    The land shall be described in the notice and offered for 
 sale in parcels not exceeding one-quarter section in area.  

    If the county board of St. Louis or Koochiching counties 
 determines that the sale shall take place in a county facility 
 other than the courthouse, the notice shall specify such 
 facility and its location.  

    Subd. 2.    Appraised value minimum price.  These lands 
 shall be sold to the highest bidder and at a price not less than 
 the appraised value thereof.  Any lands not sold at this public 
 sale may be sold by the county auditor at a price not less than 
 the appraised value thereof.  The sale shall continue until all 
 parcels are sold or until the county board shall order a 
 reappraisal or shall withdraw any or all such parcels from sale 
 or until such time as the county board shall have determined by 
 resolution adopted before giving notice of sale.  Any lands 
 remaining unsold may be included in the notice of sale and 
 offered for sale by the county auditor in each following year 
 until the same shall be sold, or the original list of lands may 
 be added to annually by publishing, in the same manner as 
 provided for the publication of the original list, the 
 descriptions and appraised values of such additional parcels 
 which have been classified as agricultural and which 
 classification shall have been approved as provided by law.  The 
 purchasers at such sale shall be entitled to immediate 
 possession, subject to the provisions of any existing valid 
 lease made in behalf of the state.  

    Subd. 3.    Who may purchase.  Any parcel of land 
 described in any such notice of sale may, at any time not less 
 than one week prior to the date of the sale, be purchased at the 
 appraised value thereof by the person who is a bona fide federal 
 entryman or patentee of any such land or by the person who was 
 the record owner of the fee title thereto at the time the state 
 became the absolute owner thereof.  

    Subd. 4.    Terms of sale.  All sales under sections 
 282.221 to 282.226 shall be for cash or on the following terms:  
 at least 15 percent of the purchase price shall be paid in cash 
 at the time of the sale, and the balance shall be paid in equal 
 annual installments over a period of 20 years, with interest at 
 a rate equal to the rate in effect at the time under section 
 549.09, payable annually, on the portion remaining unpaid, with 
 privilege of prepayment of any installment on any interest date. 
 Sales on terms shall be evidenced by a certificate issued by the 
 county auditor in a form prescribed by the attorney general.  
 The county auditor shall submit a copy of the certificate to the 
 commissioner of natural resources within 30 days.  The appraised 
 value of all merchantable timber on such agricultural lands 
 shall be paid for in cash in full at the time of sale.  The 
 county auditor shall report all sales to the commissioner of 
 natural resources within 30 days.  Failure of the purchaser to 
 make any payment of any installment or of any interest required 
 under any contract within six months from the date on which the 
 payment is due, or to pay all taxes that may be levied upon the 
 land purchased before they become delinquent, shall constitute a 
 default.  Upon default the contract shall be canceled and all 
 right, title, and interest of the purchaser, or the purchaser's 
 heirs, representatives, or assigns in the premises shall 
 terminate upon cancellation in accord with section 282.40.  A 
 record of the default shall be made in the state land records 
 kept by or under the direction of the commissioner of natural 
 resources.  A certificate of the default may be made by or under 
 the direction of the commissioner and filed with the county 
 treasurer or recorded in the office of the county recorder of 
 the county in which the premises are situated.  Any record or 
 certificate shall be prima facie evidence of the facts stated in 
 it.  The making of the record or certificate is not essential to 
 the taking effect of the cancellation and termination.  Upon 
 cancellation and termination, the land described in the contract 
 shall be subject to disposition as provided in this section 
 after having been reclassified and reappraised as provided by 
 section 282.221.  The county auditor shall report any default to 
 the commissioner of natural resources on or before June 30th of 
 each year. 

    Subd. 5.    Cancellation validated.  In any case where a 
 certificate of cancellation of any certificate of sale of lands 
 sold pursuant to sections 282.221 to 282.226, has heretofore 
 been made by either the commissioner of finance or the 
 commissioner of natural resources and filed in the office of the 
 officer executing the same or in the office of the commissioner 
 of finance or recorded in the office of the county recorder of 
 the county in which the land lies, such cancellation is hereby 
 validated and made effective, and the certificate of sale shall 
 be deemed canceled as if canceled by the proper officer and in 
 the manner prescribed by law.  All cancellations made after 
 January 1, 1984, shall be in accord with section 282.40.  

    Subd. 6.    Abandonment presumed.  In any case where 
 prior to the passage of Laws 1947, chapter 484, the purchaser 
 has defaulted in the payment of any installment on the principal 
 or interest due on a certificate of sale of land made pursuant 
 to sections 282.221 to 282.226, or has failed to pay before they 
 became delinquent all taxes levied upon the land so purchased, 
 and where a certificate of cancellation has been made and filed 
 or recorded as provided in subdivision 5, it shall be presumed 
 that the purchaser, and all persons claiming under the 
 purchaser, have left and abandoned the land and all right, 
 title, and interest therein and claim thereto, and have released 
 the same absolutely to the state and its assigns.  

    Subd. 7.    Right of action denied.  In any case where 
 prior to the passage of Laws 1947, chapter 484, the purchaser 
 has defaulted in the payment of any installment of the principal 
 or interest due under a certificate of sale of land issued 
 pursuant to sections 282.221 to 282.226, or has failed to pay 
 all taxes that may have been levied upon the lands, and where a 
 certificate of cancellation has been made and filed or recorded 
 as provided in subdivision 5, no action for the recovery or 
 possession of the land or the enforcement of any right, title, 
 or interest therein, or claim thereto shall be maintained by the 
 purchaser or any one claiming under the purchaser unless such 
 action is commenced within six months after the passage of Laws 
 1947, chapter 484. 

    HIST: (5620-13 1/2b, 5620-13 1/2c, 5620-13 1/2d, 5620-13 1/2e) 
 1935 c 210 s 3-6; 1939 c 328 s 6,7; 1941 c 278 s 3-5; 1947 c 484 
 s 3-6; 1969 c 1129 art 10 s 2; 1973 c 492 s 14; 1974 c 278 s 4; 
 1976 c 181 s 2; 1980 c 437 s 16; 1982 c 531 s 4; 1983 c 342 art 
 15 s 34,35; 1986 c 444 

     282.223 Taxes canceled. 

    When any lands shall be sold under sections 282.221 to 
 282.226 all public liens thereon for taxes, special assessments, 
 and other charges, whether extended on the tax lists or not, 
 shall forthwith be canceled, and the county auditor, county 
 treasurer, and county recorders shall note such cancellation 
 upon the records of their respective offices. 

    HIST: (5620-13 1/2f) 1935 c 210 s 7; 1976 c 181 s 2 

     282.224 Form of conveyance.  

    Upon payment in full of the purchase price appropriate 
 conveyance in fee, in such form as may be prescribed by the 
 attorney general, shall be issued by the commissioner of natural 
 resources to the purchaser or the purchaser's assignee, and the 
 conveyance shall have the force and effect of a patent from the 
 state.  

    HIST: (5620-13 1/2g) 1935 c 210 s 8; 1971 c 25 s 57; 1986 c 
 444 

     282.225 Mineral rights reserved.  

    Every certificate of sale and instrument of conveyance 
 issued under sections 282.221 to 282.226 shall state that the 
 sale or conveyance does not include any right, title, or 
 interest in or to any iron, coal, copper, gold, or other 
 valuable minerals which may be upon the land therein described, 
 and that these minerals are reserved by the state for its own 
 use; but no instrument shall be effective to transfer any right, 
 title, or interest in or to any such minerals, notwithstanding 
 the failure of the proper officer to insert this statement.  

    HIST: (5620-13 1/2h) 1935 c 210 s 9 

     282.226 County collects payments; reports; expenses.  

    The county treasurer shall collect all payments of 
 principal and interest made under sections 282.221 to 282.226, 
 place the same in a special fund, and forthwith submit to the 
 natural resources commissioner a copy of the receipt specifying 
 the name and address of the person making the payment and the 
 date and amount thereof, whether for principal, timber, 
 improvements or interest, the fund to which it is applicable, 
 and the number of the certificate.  Such receipt shall be 
 countersigned by the auditor of such county, and shall have the 
 same force and effect as if given by the state treasurer.  The 
 county treasurer shall report all collections to the 
 commissioner of natural resources on June 30 and December 31 of 
 each year and at such other times when requested by the 
 commissioner.  There shall be transferred from this special fund 
 to the revenue fund of the county the cost of giving the notices 
 required in section 282.222, subdivisions 1 and 2, and there 
 shall be paid from this fund to the members of the county board 
 upon warrant of the county auditor $10 per day for each day 
 necessarily consumed in the classification and appraisal of the 
 lands under sections 282.221 to 282.226 and mileage at the rate 
 of six cents per mile for necessary travel and to the county 
 auditor and the county treasurer for their additional duties 
 such sums as the county board may by resolution determine, not 
 to exceed to each annually one percent of the annual receipts 
 under sections 282.221 to 282.226, and to help defray the costs 
 of equipment and supplies, and for additional clerk hire in the 
 county auditor's office such amount as the county board may by 
 resolution determine, not to exceed annually ten percent of the 
 annual receipts under sections 282.221 to 282.226.  Where a 
 county board has appointed a land commissioner under the 
 provisions of section 282.13, instead of the amount provided for 
 costs of equipment and supplies and additional clerk hire in the 
 county auditor's office, such amount as the county board may by 
 resolution determine, not to exceed annually ten percent of the 
 annual receipts under sections 282.221 to 282.226, may be 
 transferred from such fund to the tax-forfeited land fund to 
 help defray expenses incurred by the county land department in 
 administering such lands.  The net amount remaining in this fund 
 shall be transmitted by the county treasurer to the commissioner 
 of natural resources as of June 30 and December 31 each year, 
 and at such other times when requested by the commissioner, and 
 credited to the Red Lake game preserve fund created by section 
 84A.03.  

    HIST: (5620-13 1/2i) 1935 c 210 s 10; 1941 c 278 s 6; 1947 c 
 484 s 7; 1969 c 1129 art 10 s 2; 1974 c 318 s 1 

     282.23 Sale of certain lands forfeited for taxes in 1926 
  and 1927.  

    In every case where the owner of a tract of land forfeited 
 to the state for taxes for 1926 or 1927 has transferred, or 
 shall hereafter transfer, to the state or to any municipal 
 subdivision thereof all right, title, and interest in such tract 
 of land, the same shall be subject to sale in the usual manner 
 provided by law for the sale of land acquired by the state for 
 taxes.  

    HIST: (2232-2) 1937 c 272 s 1; 1986 c 444 

     282.241 Repurchase after forfeiture. 

    The owner at the time of forfeiture, or the owner's heirs, 
 devisees, or representatives, or any person to whom the right to 
 pay taxes was given by statute, mortgage, or other agreement, 
 may repurchase any parcel of land claimed by the state to be 
 forfeited to the state for taxes unless before the time 
 repurchase is made the parcel is sold under installment 
 payments, or otherwise, by the state as provided by law, or is 
 under mineral prospecting permit or lease, or proceedings have 
 been commenced by the state or any of its political subdivisions 
 or by the United States to condemn such parcel of land.  The 
 parcel of land may be repurchased for the sum of all delinquent 
 taxes and assessments computed under section 282.251, together 
 with penalties, interest, and costs, that accrued or would have 
 accrued if the parcel of land had not forfeited to the state.  
 Except for property which was homesteaded on the date of 
 forfeiture, such repurchase shall be permitted during one year 
 only from the date of forfeiture, and in any case only after the 
 adoption of a resolution by the board of county commissioners 
 determining that thereby undue hardship or injustice resulting 
 from the forfeiture will be corrected, or that permitting such 
 repurchase will promote the use of such lands that will best 
 serve the public interest.  If the county board has good cause 
 to believe that a repurchase installment payment plan for a 
 particular parcel is unnecessary and not in the public interest, 
 the county board may require as a condition of repurchase that 
 the entire repurchase price be paid at the time of repurchase.  
 A repurchase shall be subject to any easement, lease, or other 
 encumbrance granted by the state prior thereto, and if said land 
 is located within a restricted area established by any county 
 under Laws 1939, chapter 340, such repurchase shall not be 
 permitted unless said resolution with respect thereto is adopted 
 by the unanimous vote of the board of county commissioners. 

    HIST: 1945 c 296 s 1; 1947 c 490 s 1; 1949 c 461 s 1; 1951 c 
 514 s 1; 1953 c 471 s 1; 1955 c 612 s 1; 1957 c 32 s 1; 1957 c 
 832 s 1; 1975 c 316 s 1; 1986 c 444; 1987 c 268 art 7 s 51; 1992 
 c 511 art 2 s 29; 1993 c 11 s 2 

     282.251 Taxes and assessments reinstated upon repurchase.

    Upon the repurchase of land pursuant to section 282.241 any 
 special assessments heretofore canceled because of forfeiture of 
 said land for nonpayment of taxes shall be reinstated by the 
 county auditor and any such special assessments so reinstated 
 which are payable in the future shall be paid at the time and in 
 the manner said special assessments would have been payable 
 except for forfeiture, except that special assessments payable 
 in the year in which repurchase is made, shall be paid in full 
 at the time of repurchase.  The sum of such special assessments 
 that would, except for forfeiture, have been levied and assessed 
 against such land between the date of forfeiture and the date of 
 repurchase and which would have been payable prior to the year 
 in which repurchase is made shall be computed by the county 
 auditor and included in the purchase price hereunder.  When an 
 application to repurchase a parcel of land is made hereunder the 
 county auditor shall compute and determine as in the case of 
 omitted taxes, upon the basis of the net tax capacity of such 
 parcel in effect at the time of forfeiture, the amount of taxes 
 that would have been assessed and levied against such parcel 
 between the date of forfeiture and the date of repurchase, and 
 the amount so determined with penalties and costs, with interest 
 at the rate fixed by law for the respective years shall be 
 included in the purchase price hereunder.  When the term 
 "delinquent taxes" is used in section 282.241, it means the sum 
 of taxes and assessments together with penalties and costs, with 
 interest at the rate fixed by law for the respective years 
 computed to the date of repurchase from the time such taxes and 
 assessments became delinquent, and also the sum of taxes and 
 assessments with penalties and costs, with interest at the rate 
 fixed by law for the respective years to the date of repurchase 
 from the time such taxes and assessments would have been 
 delinquent that would have been levied and assessed against a 
 parcel between the date of forfeiture and the date of 
 repurchase, computed by the county auditor in the manner 
 provided by this section.  The county auditor shall levy taxes 
 on the parcel as in the case of omitted taxes for all the years 
 in which on account of the forfeiture no tax was levied.  

    HIST: 1945 c 296 s 2; 1955 c 612 s 2; 1988 c 719 art 5 s 84; 
 1989 c 329 art 13 s 20 

     282.261 Terms of repurchase. 

    Subdivision 1.    Payments; taxes.  A person 
 repurchasing under section 282.241 shall pay at the time of 
 repurchase not less than one-tenth of the repurchase price and 
 shall pay the balance in ten equal annual installments, with the 
 privilege of paying the unpaid balance in full at any time, with 
 interest as provided in subdivision 2, the first installment of 
 principal and interest to become due and payable on December 31 
 of the year following the year in which the repurchase was made, 
 the remaining installments to become due and payable on December 
 31 of each year thereafter until fully paid.  The person shall 
 pay the current taxes each year thereafter before they become 
 delinquent up to the time the repurchase price has been paid in 
 full. 

    Subd. 2.    Interest rate.  The unpaid balance on any 
 repurchase contract approved by the county board on or after 
 July 1, 1982, is subject to interest at the rate determined 
 pursuant to section 549.09.  Repurchase contracts approved after 
 December 31, 1990, are subject to interest at the rate 
 determined in section 279.03, subdivision 1a.  The interest rate 
 is subject to change each year on the unpaid balance in the 
 manner provided for rate changes in section 549.09 or 279.03, 
 subdivision 1a, whichever is applicable.  Interest on the unpaid 
 contract balance on repurchases approved before July 1, 1982, is 
 payable at the rate applicable to the repurchase contract at the 
 time that it was approved.  

    Subd. 3.    Alternative treatment of nonhomestead 
 property.  A county board of commissioners may by resolution 
 provide that the installment arrangement in subdivision 1 is not 
 applicable to nonhomestead property and that this subdivision 
 applies instead.  If the resolution is approved, the minimum 
 downpayment shall be 20 percent of the repurchase price and the 
 balance shall be payable in four equal annual installments.  A 
 resolution shall remain in force for at least one year after 
 approval and shall be applied uniformly to all nonhomestead 
 property in the county.  "Nonhomestead property" means all 
 property except that which is classified for property tax 
 purposes as homestead property at the time that the repurchase 
 application is approved. 

    Subd. 4.    Service fee.  The county auditor may collect 
 a service fee to cover administrative costs as set by the county 
 board for each repurchase contract approved after July 1, 1985.  
 The fee shall be paid at the time of repurchase and shall be 
 credited to the county general revenue fund. 

    HIST: 1945 c 296 s 3; 1980 c 437 s 17; 1982 c 523 art 39 s 9; 
 1Sp1985 c 14 art 20 s 16; 1986 c 444; 1990 c 480 art 8 s 16 

     282.271 Notice of payments due.  

    The county auditor shall give notice by mail not later than 
 November 30 of each year to the person or persons making such 
 repurchase at the address given therein of the payment due under 
 the repurchase on the following December 31.  Failure to send or 
 receive the notice shall not operate to postpone any payment or 
 excuse any default under the repurchase.  

    HIST: 1945 c 296 s 4 

     282.281 Repurchase subject to existing leases. 

    Until repurchased all parcels of land subject to the 
 provisions of sections 282.241 to 282.324 shall be subject to 
 lease under the provisions of sections 282.01 to 282.271, and 
 any repurchase of such land under sections 282.241 to 282.324, 
 shall be subject to the provisions of any such existing lease. 

    HIST: 1945 c 296 s 5; 1Sp1981 c 4 art 1 s 132 

     282.291 Payments, where made.  

    All payments under sections 282.241 to 282.324 shall be 
 made to the treasurer of the county in which the parcel of land 
 upon which such payments are made is located.  Such payments 
 shall be deposited by the county treasurer in the forfeited tax 
 sale fund and be distributed in the manner in which other moneys 
 in said fund are distributed.  

    HIST: 1945 c 296 s 6 

     282.301 Receipts for payments. 

    The purchaser shall receive from the county auditor at the 
 time of repurchase a receipt, in such form as may be prescribed 
 by the attorney general.  When the purchase price of a parcel of 
 land shall be paid in full, the following facts shall be 
 certified by the county auditor to the commissioner of revenue 
 of the state of Minnesota:  the description of land, the date of 
 sale, the name of the purchaser or the purchaser's assignee, and 
 the date when the final installment of the purchase price was 
 paid.  Upon payment in full of the purchase price, the purchaser 
 or the assignee shall receive a quitclaim deed from the state, 
 to be executed by the commissioner of revenue.  The deed must be 
 sent to the county auditor who shall have it recorded before it 
 is forwarded to the purchaser.  Failure to make any payment 
 herein required shall constitute default and upon such default 
 and cancellation in accord with section 282.40, the right, title 
 and interest of the purchaser or the purchaser's heirs, 
 representatives, or assigns in such parcel shall terminate.  

    HIST: 1945 c 296 s 7; 1973 c 582 s 3; 1983 c 342 art 15 s 36; 
 1985 c 300 s 15; 1986 c 444; 1994 c 416 art 1 s 39 

     282.311 Exceptions.  

    Sections 282.241 to 282.324 shall not apply to any lands 
 which have been classified by the county board as conservation 
 land or to lands within the game preserve established by section 
 84A.01, or conservation areas established by section 84A.20, or 
 by section 84A.31, which included in the sum for which said 
 lands were forfeited any ditch assessments, or to any lands sold 
 to a governmental subdivision or released from trust upon 
 application of a state agency, or devoted to and accepted for 
 conservation or other purposes in behalf of the state, free from 
 trust under section 282.01. 

    HIST: 1945 c 296 s 8 

     282.321 Limitations on land use.  

    When any forfeited lands are repurchased, as provided for 
 in sections 282.241 to 282.324, no structure, minerals, sand, 
 gravel, topsoil, subsoil, or peat shall be removed, nor shall 
 any timber or timber products be cut and removed until the 
 purchase price has been paid in full.  Nothing in this section 
 shall be construed as prohibiting the removal of such sand, 
 gravel, topsoil, subsoil, or peat as may be incidental to the 
 erection of structures on such repurchased lands or to the 
 grading of such lands whenever such removal or grading shall 
 result in enhancing the value thereof.  

    HIST: 1945 c 296 s 9 

     282.322 Forfeited lands list.  

    The county board of any county may at any time after the 
 passage of Laws 1945, chapter 296, file a list of forfeited 
 lands with the county auditor, if the board is of the opinion 
 that such lands may be acquired by the state or any municipal 
 subdivision thereof for public purposes.  Upon the filing of 
 such list the county auditor shall withhold said lands from 
 repurchase.  If no proceeding shall be started to acquire such 
 lands by the state or some municipal subdivision thereof within 
 one year after the filing of such list the county board shall 
 withdraw said list and thereafter the owner shall have one year 
 in which to repurchase as otherwise provided in Laws 1945, 
 chapter 296.  

    HIST: 1945 c 296 s 10 

     282.323 Capitol areas.  

    Subdivision 1.  Repealed, 1969 c 1150 s 7; 1974 c 435 
 art 6 s 1 

    Subd. 2.  Sections 282.241 to 282.324 shall not apply to 
 any parcel of land forfeited to the state for taxes which is 
 within the boundaries of a capitol area.  

    Subd. 3.  Repealed, 1974 c 435 art 6 s 1 

    HIST: 1945 c 296 s 11 

     282.324 When right of repurchase vests.  

    No right of repurchase created or arising hereunder shall 
 be deemed vested until consummation of the repurchase as 
 provided in sections 282.241 to 282.324.  

    HIST: 1945 c 296 s 12 

     282.33 Lost or destroyed deeds. 

    Subdivision 1.    Application for new deed; fee.  
 Whenever an unrecorded deed from the state of Minnesota 
 conveying tax-forfeited lands shall have been lost or destroyed, 
 an application, in form approved by the attorney general, for a 
 new deed may be made by the grantee or the grantee's successor 
 in interest to the commissioner of revenue.  If it appears to 
 the commissioner of revenue that the facts stated in the 
 petition are true, the commissioner shall issue a new deed to 
 the original grantee, in form approved by the attorney general, 
 with like effect as the original deed.  The commissioner shall 
 send the new deed to the county recorder, who after recording 
 the deed will forward it to the county auditor.  The application 
 shall be accompanied by a fee of $25, payable to the 
 commissioner of revenue, which shall be deposited with the state 
 treasurer and credited to the general fund. 

    Subd. 2.    Ratification of old deeds lost or destroyed. 
  All declarations or certificates heretofore issued by the 
 commissioner of revenue relating to the issuance of state deeds 
 to tax-forfeited lands which have been lost or destroyed are 
 hereby ratified.  Every such declaration or certificate and the 
 record thereof shall be prima facie evidence of the facts 
 therein stated.  

    HIST: 1943 c 195; 1945 c 131 s 1; 1969 c 399 s 1; 1973 c 582 s 
 3; 1974 c 160 s 1; 1983 c 222 s 20; 1985 c 300 s 16; 1986 c 444; 
 1987 c 268 art 7 s 52; 1991 c 291 art 12 s 20 

  282.34 Superseded by 282.341 

     282.341 Reinstatement of tax-forfeited certificate. 

    Subdivision 1.    Conditions.  Whenever a county 
 auditor's certificate of the sale of tax-forfeited lands upon 
 installments has been canceled for the failure to pay any of the 
 deferred installments and interest or the current taxes, the 
 purchaser having paid 50 percent or more of the purchase price, 
 if such lands have not been sold or zoned so as to restrict the 
 sale thereof, the said purchaser may reinstate such certificate 
 by depositing with the county auditor all delinquent 
 installments and interest due upon such certificate at the time 
 of the cancellation thereof, those installments and interest 
 that would have accrued in the absence of such cancellation, 
 together with an amount equal to all unpaid taxes, penalties, 
 interest, and costs up to the date of the cancellation thereof, 
 and have an amount equal to the taxes and assessments that would 
 have been levied and payable but for the cancellation of such 
 certificates; such taxes shall be computed by the county auditor 
 as in the case of omitted taxes that would have been assessed 
 between the date of the cancellation of such certificate and the 
 reinstatement thereof.  

    Subd. 2.    Recordation, payment, levy.  Thereupon the 
 county auditor shall record the reinstatement and shall pay over 
 to the county treasurer the amount deposited by the petitioner.  
 If such reinstatement is made after January 2 the county auditor 
 shall levy taxes for the year in which reinstatement is made on 
 said land as in the case of omitted taxes. 

    HIST: 1945 c 98 s 1,2; 1979 c 50 s 37; 1986 c 444 

  282.35 Repealed, 1982 c 531 s 5 

     282.36 Fees payable by repurchaser. 

    Any person repurchasing land after forfeiture to the state 
 for nonpayment of taxes under the provisions of a repurchase law 
 shall at the time the certificate of repurchase is issued and 
 recorded by the county auditor or before receiving quitclaim 
 deed pursuant thereto, pay to the county treasurer a fee in an 
 amount equal to the fee provided in section 282.014.  Fees so 
 collected during any calendar year shall be credited to a 
 special fund and, upon a warrant issued by the county auditor on 
 or before March 1 of the year following, shall be remitted to 
 the commissioner of revenue and credited to the general fund.  
 The commissioner of revenue shall, on or before February 1 in 
 each year, certify to the commissioner of finance the number of 
 deeds issued during the preceding calendar year to which these 
 fees apply, showing by counties the number of deeds so issued 
 and the total fees due therefor.  This section shall not apply 
 to repurchases made under any law enacted prior to January 1, 
 1945. 

    HIST: 1945 c 487 s 1; 1969 c 399 s 1; 1974 c 160 s 2; 1985 c 
 300 s 17; 1992 c 511 art 4 s 21 

     282.37 Lands bordering lakes and streams, easement to 
  state.  

    The commissioner of revenue upon recommendation of the 
 boards of county commissioners is hereby authorized to grant or 
 convey permanent easements on tax-forfeited lands bordering 
 lakes and streams, such easement to be held in the name of the 
 state department of natural resources.  

    HIST: 1961 c 691 s 1; 1969 c 1129 art 10 s 2; 1973 c 582 s 3 

     282.38 Timber development funds. 

    Subdivision 1.    Development.  In any county where the 
 county board by proper resolution sets aside funds for timber 
 development pursuant to section 282.08, clause (3)(a), or 
 section 459.06, subdivision 2, the Commission of Iron Range 
 Resources may upon request of the county board assist said 
 county in carrying out any project for the long range 
 development of its timber resources through matching of funds or 
 otherwise, provided that any such project shall first be 
 approved by the commissioner of natural resources.  

    Subd. 2.    Tax levy.  In any county where the county 
 board shall determine that insufficient moneys will be available 
 from tax-forfeited funds to carry out the intentions of this 
 section as set forth in the statutes enumerated in subdivision 
 1, the county board may levy a tax upon the real and personal 
 property of the county for that purpose, and the proceeds of 
 said levy may be used in the same manner as funds set aside 
 pursuant to section 282.08, clause (3)(a), and section 459.06, 
 subdivision 2. 

    Subd. 3.    Not to affect commissioner of Iron Range 
 Resources.  Nothing herein shall be construed to limit or 
 abrogate the authority of the commissioner of Iron Range 
 Resources to give temporary assistance to any county in the 
 development of its land use program.  

    HIST: 1951 c 365 s 1-3; 1969 c 1129 art 10 s 2; 1973 c 583 s 
 19; 1983 c 216 art 1 s 46,47 

     282.40 Cancellation of installment sale contracts by 
  state. 

    The cancellation of any sale by the state of Minnesota 
 under an installment contract of any parcel of land shall be 
 completed pursuant to section 559.21, and all costs, attorney's 
 fees, and other amounts payable by the purchaser thereunder 
 shall be payable to the county.  

    HIST: 1983 c 342 art 15 s 37