2003 Minnesota Statutes

     282.08 Apportionment of proceeds to taxing districts. 

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

    (1) the amounts necessary to pay the state general tax levy 
 against the parcel for taxes payable in the year for which the 
 tax judgment was entered, and for each subsequent payable year 
 up to and including the year of forfeiture, must be apportioned 
 to the state; 

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

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

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

    (5) any balance must be apportioned as follows: 

    (i) The 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 must be expended only on projects approved by the 
 commissioner of natural resources. 

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

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

    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; 1999 c 243 art 13 s 13; 2003 c 
 127 art 5 s 34