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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 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;
(2) 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;
(3) 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
(4) 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 forest 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 improving the health and management of the forest resource.
(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.
History: (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; 2005 c 151 art 5 s 32; 1Sp2005 c 1 art 2 s 142