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Minnesota Legislature

Office of the Revisor of Statutes

    Subdivision 1. Accept donations. Any county, city, or town may by resolution of its
governing body accept donations of land that the governing body deems to be better adapted for
the production of timber and wood than for any other purpose, for a forest, and may manage it on
forestry principles. The donor of not less than 100 acres of any such land shall be entitled to have
the land perpetually bear the donor's name. The governing body of any city or town, when funds
are available or have been levied therefor, may, when authorized by a majority vote by ballot of
the voters voting at any general or special city election or town meeting where the question is
properly submitted, purchase or obtain by condemnation proceedings, and preferably at the
sources of streams, any tract of land for a forest which is better adapted for the production of
timber and wood than for any other purpose, and which is conveniently located for the purpose,
and manage it on forestry principles. The selection of the lands and the plan of management must
be approved by the director of lands and forestry. The city or town may annually levy a tax on all
taxable property within its boundaries to procure and maintain such forests.
    Subd. 2. Tax-forfeited lands. Any county may by resolution of the county board set aside
tax-forfeited land which is more suitable for forest purposes than for any other purpose and
dedicate said lands as a memorial forest and manage the same on forestry principles. Any moneys
received as income from the land so dedicated and set aside may be expended from the forfeited
tax fund for the development and maintenance of the dedicated forest.
    Subd. 3. Withdrawal of tax-forfeited lands. Any tax-forfeited land which has been
included in a memorial forest established in any county under the provisions of subdivision 2,
and which is found more suitable for other purposes may by resolution of the county board
be withdrawn from the forest for disposal as tax-forfeited land if the commissioner of natural
resources approves the sale of such land.
History: (1933) 1913 c 211 s 1; 1945 c 347 s 1; 1959 c 187 s 1; 1967 c 905 s 9; 1969 c
1129 art 10 s 2; 1973 c 123 art 5 s 7; 1973 c 773 s 1; 1986 c 444; 1988 c 719 art 5 s 84; 1989 c
277 art 4 s 58; 1994 c 505 art 3 s 11