Minnesota Legislature
Office of the Revisor of Statutes
2006 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
444.076 TAX-FORFEITED LAND BACK IN PRIVATE HANDS; CHARGES.
When tax-forfeited land is returned to private ownership and the land is benefited by a
public improvement for which special assessments were canceled because of the forfeiture, the
municipality or other public authority that made the improvement may impose fees or charges
for the use or availability of the improvement or for connections therewith in an amount not to
exceed the amount remaining unpaid on the canceled assessment. The municipality may make
the fees or charges a charge against the owner, lessee, occupant, or all of them and may certify
unpaid fees or charges to the county auditor with taxes against the property for collection as other
taxes are collected.
History: 1976 c 259 s 3
When tax-forfeited land is returned to private ownership and the land is benefited by a
public improvement for which special assessments were canceled because of the forfeiture, the
municipality or other public authority that made the improvement may impose fees or charges
for the use or availability of the improvement or for connections therewith in an amount not to
exceed the amount remaining unpaid on the canceled assessment. The municipality may make
the fees or charges a charge against the owner, lessee, occupant, or all of them and may certify
unpaid fees or charges to the county auditor with taxes against the property for collection as other
taxes are collected.
History: 1976 c 259 s 3
Official Publication of the State of Minnesota
Revisor of Statutes