2007 Minnesota Statutes

CHAPTER 282. TAX-FORFEITED LAND SALES

CLASSIFICATION AND SALE

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 must 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 considers 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 60 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 60 days of the request for classification or reclassification and sale. The county board
shall then withhold the parcel from public sale for six months. A municipality or governmental
subdivision shall pay maintenance costs incurred by the county during the six-month period while
the property is withheld from public sale, provided the property is not offered for public sale after
the six-month period. 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. If the town board or governing body of the municipality fails to
submit an application and a resolution of the board or governing body to acquire the property
within the withholding period, the county may offer the property for sale upon the expiration
of the withholding period.
    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 , and 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 recommendation of the county board.
(b) The application under paragraph (a) 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.
Deeds of conveyance issued under paragraph (a) are not conditioned on continued use of the
property for the use stated in the application.
    Subd. 1c. Deed of conveyance; form; approvals. The deed of conveyance for property
conveyed for a public use must be on a form approved by the attorney general and must be
conditioned on continued use for the purpose stated in the application.
    Subd. 1d. Reverter for failure to use; conveyance to state. If after three years from the date
of the conveyance 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 abandons that
use, the governing body of the subdivision may, with the approval of the county board, purchase
the property for an authorized public purpose at the present appraised value as determined by the
county board. In that case, the commissioner of revenue shall, upon proper written application
approved by the county board, issue an appropriate deed to the subdivisions free of a use
restriction and reverter. The governing body may also 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 either
purchased or 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 under this subdivision shall be made earlier than 60 days after the
expiration of the three-year period described in subdivision 1d. 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 commissioner's decision is exempt from the
rulemaking provisions of chapter 14 and section 14.386 does not apply. 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 60 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 60-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 must be conducted by the county
auditor at the county seat of the county in which the parcels lie, except that in St. Louis and
Koochiching Counties, the sale may be conducted in any county facility within the county. The
parcels must be sold for cash only and at not less than the appraised value, unless the county
board of the county has adopted a resolution providing for their sale on terms, in which event
the resolution controls with respect to the sale. When the sale is made on terms other than for
cash only (1) a payment of at least ten percent of the purchase price must be made at the time
of purchase, and the balance must be paid in no more than ten equal annual installments, or (2)
the payments must be made in accordance with county board policy, but in no event may the
board require more than 12 installments annually, and the contract term must not be for more
than ten years. Standing timber or timber products must not 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. If a 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 must be allocated between the land and the timber in proportion to
their respective appraised values. In that case, standing timber or timber products must not 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 of the land. 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 must commence at the
time determined by the county board of the county in which the parcels are located. 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 sum less than the appraised value, until all of the
parcels of land have been offered. Then the county auditor shall sell any remaining parcels to
anyone offering to pay the appraised value, except that if the person could have repurchased a
parcel of property under section 282.012 or 282.241, that person may not purchase that same
parcel of property at the sale under this subdivision for a purchase price less than the sum of all
taxes, assessments, penalties, interest, and costs due at the time of forfeiture computed under
section 282.251, and any special assessments for improvements certified as of the date of sale.
The sale must continue until all the parcels are sold or until the county board orders a reappraisal
or withdraws any or all of the parcels from sale. The list of lands may be added to and the added
lands may be sold at any time by publishing the descriptions and appraised values. The added
lands must be: (1) parcels of land that have become forfeited and classified as nonconservation
since the commencement of any prior sale; (2) parcels that have been reappraised; (3) parcels
that have been reclassified as nonconservation; or (4) other parcels that are subject to sale but
were omitted from the existing list for any reason. The descriptions and appraised values must be
published in the same manner as provided for the publication of the original list. Parcels added to
the list must 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 that are offered and not
immediately sold, continue to be held in trust by the state for the taxing districts interested in each
of the parcels, under the supervision of the county board. Those parcels may be used for public
purposes until sold, as directed by the county board.
    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.
If the property consists of an undivided interest in land or land and improvements, the property
may also be sold to the other owners under 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.
History: (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; 1999 c 243 art 13 s 8-10; 1Sp2001 c 5 art 3 s 59-63; 2003 c 127 art 5 s
33,46,47; 2004 c 221 s 45; 2004 c 262 art 2 s 8

LANDS CLASSIFIED FOR

CONSERVATION OR FOREST PURPOSES

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.
History: 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.
History: 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.
History: 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.
History: 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.
History: 1947 c 496 s 5

PROHIBITED OR LIMITED SALES

282.016 PROHIBITED PURCHASERS.
(a) A county auditor, county treasurer, county attorney, court administrator of the district
court, county assessor, supervisor of assessments, deputy or clerk or an employee of such officer,
a commissioner for tax-forfeited lands or an assistant to such commissioner, must not become
a purchaser, either personally or as an agent or attorney for another person, of the properties
offered for sale under the provisions of this chapter in the county for which the person performs
duties. A person prohibited from purchasing property under this section must not directly or
indirectly have another person purchase it on behalf of the prohibited purchaser for the prohibited
purchaser's benefit or gain.
(b) Notwithstanding paragraph (a), such officer, deputy, clerk, or 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 .
History: 1959 c 280 s 1; 1986 c 444; 1Sp1986 c 3 art 1 s 82; 1992 c 511 art 9 s 6; 2005 c
151 art 5 s 31

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.
History: 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 150 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.
History: 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; 2002 c 366 s 4

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.
History: 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.
History: 1990 c 586 s 7

NOTICE OF SALE

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.
History: (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]

LAND USE AND MANAGEMENT; VETERANS' CREDIT

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.
History: (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.
History: 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. The 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 the 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 the time as the county board may
withdraw the 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 contract 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. If payment
is provided as specified in this paragraph as security under paragraph (a) and no cutting has
taken place on the contract, the county auditor may credit the security provided, less any down
payment required for an auction sale under this paragraph, to any other contract issued to the
contract holder by the county under this chapter to which the contract holder requests in writing
that it be credited, provided the request and transfer is made within the same calendar year as
the security was received.
    (c) The county board may sell any timber, including biomass, as appraised or scaled. 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 under paragraph (a), in which case the notice shall contain a
description of the parcels, a statement of the estimated quantity of each species of timber, and the
appraised price of each species of timber for 1,000 feet, per cord or per piece, as the case may be.
In those 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 the 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 the
sale. Where the final scale of cut products shows that less timber was cut or was available for
cutting under terms of the 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 the 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 a 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 of the 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 sale, and at the
prices and under the 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 from the land, 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 $12,000 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 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 the 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 sale, at the
prices and under the 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 the conditions and for the consideration
and for the period of time, not exceeding 15 years, as the county board may determine. The
permits, licenses, or leases are 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
and for the production or removal of farm-grown closed-loop biomass as defined in section
216B.2424, subdivision 1, or short-rotation woody crops from tax-forfeited lands upon the
terms and conditions as the county board may prescribe. Any lease for the removal of peat,
farm-grown closed-loop biomass, or short-rotation woody crops 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, farm-grown closed-loop biomass, or short-rotation
woody crops 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.
    (i) Notwithstanding any provision of paragraph (c) to the contrary, the St. Louis County
auditor may, at the discretion of the county board, sell timber to the party who bids the highest
price for all the several kinds of timber, as provided for sales by the commissioner of natural
resources under section 90.14. Bids offered over and above the appraised price need not be
applied proportionately to the appraised price of each of the different species of timber.
    (j) In lieu of any payment or deposit required in paragraph (b), as directed by the county
board and under terms set by the county board, the county auditor may accept an irrevocable
bank letter of credit in the amount equal to the amount otherwise determined in paragraph (b).
If an irrevocable bank letter of credit is provided under this paragraph, at the written request of
the purchaser, the county may periodically allow the bank letter of credit to be reduced by an
amount proportionate to the value of timber that has been harvested and for which the county has
received payment. The remaining amount of the bank letter of credit after a reduction under this
paragraph must not be less than 20 percent of the value of the timber purchased. If an irrevocable
bank letter of credit or cash deposit is provided for the down payment required in paragraph (b),
and no cutting of timber has taken place on the contract for which a letter of credit has been
provided, the county may allow the transfer of the letter of credit to any other contract issued
to the contract holder by the county under this chapter to which the contract holder requests in
writing that it be credited.
    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. (a) Before 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
the parcel, and may provide for maintenance of tax-forfeited lands, if it is determined by the
county board that such repairs, improvements, or maintenance are necessary for the operation,
use, preservation, and safety of the building or structure.
(b) If so authorized by the county board, the county auditor may insure the 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 employed in
the building or structure 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 the building or structure.
(c) The county auditor may, with the approval of the county board, provide:
(1) for the demolition of the building or structure, which has been determined by the county
board to be especially liable to fire or so situated as to endanger life or limb or other buildings
or property in the vicinity because of age, dilapidated condition, defective chimney, defective
electric wiring, any gas connection, heating apparatus, or other defect; and
(2) for the sale of salvaged materials from the building or structure.
(d) The county auditor, with the approval of the county board, may provide for the sale of
abandoned personal property. The sale may be made by the sheriff using the procedures for the
sale of abandoned property in section 345.15 or by the county auditor using the procedures
for the sale of abandoned property in section 504B.271. The net proceeds from any sale of the
personal property, salvaged materials, timber or other products, or leases made under this law
must be deposited in the forfeited tax sale fund and must be distributed in the same manner as
if the parcel had been sold.
(e) The county auditor, with the approval of the county board, may provide for the demolition
of any structure on tax-forfeited lands, if in the opinion of the county board, the county auditor,
and the land commissioner, if there is one, the sale of the land with the structure on it, or the
continued existence of the structure 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 the tax-forfeited lands, or if the demolition of the structure or structures
will aid in disposing of the tax-forfeited property.
(f) 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 of the land by filling or the
removal of any surplus material from it. If the physical condition of forfeited lands is such that a
reasonable grading of the lands is necessary for the protection and preservation of the property of
any adjoining owner, the adjoining property owner or owners may apply to the county board to
have the grading done. If, after considering the application, the county board believes that the
grading will enhance the value of the forfeited lands commensurate with the cost involved, it may
approve it, and the work must be performed under the supervision of the county or city engineer,
as the case may be, and the expense 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. 4a. Private easements. (a) A county board may convey a road easement across
unsold tax-forfeited land to an individual requesting an easement for access to private property
owned by the individual if:
(1) there are no reasonable alternatives to obtain access to the individual's property; and
(2) exercising the easement will not cause significant adverse environmental or natural
resource management impacts.
(b) The county auditor shall require an individual applying for an easement under paragraph
(a) to pay the appraised value of the easement. The conveyance must provide that the easement
reverts to the state in trust for the taxing district in the event of nonuse.
    Subd. 5. County not a road authority for roads used for managing certain tax-forfeited
lands. Notwithstanding section 160.02, subdivision 25, 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.
History: (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; 1999 c 243 art 13 s 11; 2001 c 164 s 1,2;
1Sp2001 c 5 art 7 s 23; 2002 c 351 s 29; 2004 c 241 s 13; 2005 c 136 art 9 s 3; 2005 c 141 s 13;
1Sp2005 c 1 art 2 s 141; 2007 c 57 art 1 s 148

282.041 ALTERNATIVE RECORDING FOR COUNTY FOREST ROAD.
    Subdivision 1. Definition. "County forest road" means a road constructed, acquired,
maintained, or administered by the county for the purpose of public access and management of
tax-forfeited lands that have been classified as conservation lands under this chapter.
    Subd. 2. Authorization. A county board may adopt a recorded county forest road map
according to section 89.715 to record county forest road prescriptive easements. For purposes of
this section, "recorded county forest road map" means the official map of county forest roads.
    Subd. 3. Unrecorded road or trail not affected. This section does not affect the legal status
or county obligations of roads and trails not shown on the recorded county forest road map.
History: 2005 c 101 s 2

SALE PROCEEDS; TAXES; MINERAL RIGHTS

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 provided in
section 282.08.
History: (2139-19) 1935 c 386 s 5; 1999 c 243 art 13 s 12

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.
History: (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.
History: (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
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

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 must 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. The amount of compensation of a
land commissioner and assistants, if a land commissioner is appointed, must be determined by the
county board. The county auditor must 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.
The amount of compensation of any other clerical help needed by the county auditor or land
commissioner must be determined by the county board. All compensation provided for in this
subdivision is in addition to other compensation allowed by law. Fees so charged in addition to the
fee imposed in section 282.014 must 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
of fees. 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 the disbursements must be charged to the
forfeited tax sale fund. 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, the authorities responsible for carrying out the
duties imposed by sections 282.01 to 282.13, at their discretion, may expend moneys from the
forfeited tax sale fund to repair 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, to cut
down, otherwise destroy or eradicate noxious weeds on all tax-forfeited lands, and to maintain
tax-forfeited lands.
History: (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; 1999 c 243 art 13 s 14

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.
History: (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.
History: (2139-24) 1935 c 386 s 10

DUTIES AND POWERS

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.
History: (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.
History: 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.
History: 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.
History: 1995 c 264 art 3 s 21

LANDS IN CONSERVATION AREAS

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.
History: (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 must 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 for the assessment year determined under section 272.02, subdivision 38,
paragraph (c).
History: (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; 2005 c 151 art 5 s 33

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.
History: 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 ........................., .......

				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 ...................................., ............
				.....
		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.
History: (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; 1998 c 254 art 1 s 107

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.
History: (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.
History: 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.
History: (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 commissioner
of finance. 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.
History: (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; 2003 c
112 art 2 s 50

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

282.21 FORM OF CONVEYANCE.
When any sale has been made under sections 282.14 to 282.22, 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 assigns and this conveyance shall have the force and effect of a patent from the state.
History: (2139-27i) 1939 c 320 s 8; 1973 c 492 s 14; 1986 c 444; 2005 c 151 art 5 s 34

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

RED LAKE PRESERVE

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.
History: (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 ............, ......., 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.	Range		Appraised value
or	or
Lot	Block			$ .....
			.....
			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.
History: (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; 1998 c 254 art 1 s 107

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

282.224 FORM OF CONVEYANCE.
When any sale has been made under sections 282.221 to 282.226, 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.
History: (5620-13 1/2g) 1935 c 210 s 8; 1971 c 25 s 57; 1986 c 444; 2005 c 151 art 5 s 35

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.
History: (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 commissioner of finance. 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.
History: (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; 2003 c 112 art 2 s 50

OLD FORFEITURES

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

REPURCHASE

282.241 REPURCHASE AFTER FORFEITURE.
    Subdivision 1. Repurchase requirements. 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 the 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, repurchase is 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 by repurchase undue hardship or injustice resulting from the forfeiture will be corrected, or
that permitting the repurchase will promote the use of the 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 is subject to any easement, lease, or other encumbrance granted by the state before the
repurchase, and if the land is located within a restricted area established by any county under
Laws 1939, chapter 340, the repurchase must not be permitted unless the resolution approving the
repurchase is adopted by the unanimous vote of the board of county commissioners.
The person seeking to repurchase under this section shall pay all maintenance costs incurred
by the county auditor during the time the property was tax-forfeited.
    Subd. 2. Alternative computation of repurchase amount. A county board may by
resolution establish an alternative method of computing the repurchase amount under this
subdivision for property homesteaded at the time of forfeiture that has been in forfeited status for
more than ten years. Equivalent taxes, penalties, interest, and costs for each year the property
was in forfeiture status must be computed using the simple average of the assessor's estimated
market value at forfeiture and the assessor's current estimated market value multiplied by the class
rates under current law and applying the current tax, penalty, and interest rates. Those amounts,
plus any unpaid special assessments reinstated and included in the purchase price under section
282.251, including the penalties and interest that accrued or would have accrued on the special
assessments, computed under current rates, are the repurchase price. The county assessor shall
determine the current market value and classification of the property.
History: 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; 1999 c 243 art 13 s 15; 1Sp2001 c 5 art 3 s 64

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.
History: 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 application received after July 1, 1985. The
fee must be paid at the time of application and must be credited to the county general revenue fund.
    Subd. 5. County may impose conditions of repurchase. The county auditor, after receiving
county board approval, may impose conditions on repurchase of tax-forfeited lands limiting
the use of the parcel subject to the repurchase, including, but not limited to, environmental
remediation action plan restrictions or covenants, or easements for lines or equipment for
telephone, telegraph, electric power, or telecommunications.
History: 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; 1999 c 243 art 13 s 16,17

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.
History: 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.
History: 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.
History: 1945 c 296 s 6

282.301 RECEIPTS FOR PAYMENTS.
When any sale has been made under sections 282.012 and 282.241 to 282.324, 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.
History: 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; 2005 c 151 art 5 s 36

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.
History: 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.
History: 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.
History: 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. Exception. 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]
History: 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.
History: 1945 c 296 s 12

OTHER PROVISIONS

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 commissioner
of finance 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.
History: 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;
2003 c 112 art 2 s 50

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

282.38 FOREST DEVELOPMENT FUNDS.
    Subdivision 1. Development. In any county where the county board by proper resolution
sets aside funds for forest development pursuant to section 282.08, clause (5), item (i), or section
459.06, subdivision 2, the commissioner of Iron Range resources and rehabilitation with the
approval of the board may upon request of the county board assist said county in carrying out
any project for the long range development of its forest resources through matching of funds or
otherwise.
    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.
History: 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; 1Sp2005 c 1 art 2 s 143

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.
History: 1983 c 342 art 15 s 37