2007 Minnesota Statutes

383A.76 TAX-FORFEITED LANDS.
    Subdivision 1. Sale; valuation. The Ramsey County board may sell tax-forfeited lands in
the county to an organized or incorporated governmental subdivision of the state for any public
purpose for which the subdivision is authorized to acquire property. In the case of tax-forfeited
land in the county which a governmental subdivision has requested for housing purposes, the
county board may sell that property to the requesting subdivision for the specified housing use at
a value, which may be less than its appraised value, as determined by the county board. Factors
that may be considered by the county board in determining value for lands to be held for a
permitted public purpose or redeveloped under chapter 469 include the projected gap financing
and public subsidy needed for a redevelopment project, expected increases in property taxes,
before and after redevelopment appraised values, the potential use of the property for affordable
housing, environmental contamination and pollution, site preparation and infrastructure costs, and
any other relevant factors. The commissioner of revenue shall 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. The
application must include a statement of facts as to the use to be made of the tract, the need for it,
and the recommendation of the county board. Property conveyed under this section for a value
that is less than its appraised value cannot be included in a tax increment financing district. To
the extent the provisions of chapter 282 are not inconsistent with this section, the provisions of
chapter 282 apply to the sale of tax forfeited land in Ramsey County.
    Subd. 2. Use of land. For lands located within Ramsey County, the deed of conveyance of
tax-forfeited land to an organized or incorporated governmental subdivision of the state for an
authorized 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. If the governing body of the governmental
subdivision determines by resolution after public hearing that some other public use should be
made of the lands, the changed use may be made upon filing with the county recorder or registrar
of titles a certified copy of the resolution and without conveying the lands back to the state and
securing a new conveyance for the new public use. Permitted public uses under this section
include street, storm water ponding, drainage, parks, watershed, wetlands, library, fire and police
stations, utility easements, and public facilities.
    Subd. 3. Reverter of land. When a subdivision to which tax-forfeited land has been
conveyed for a housing purpose at a value of less than the appraised value, fails to pass a
resolution designating a developer or approving a redevelopment contract within three years of the
date of conveyance, the Ramsey County board may by resolution 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
to the subdivision and shall reimburse the subdivision for the consideration for the lands from the
tax-forfeited sale fund. The Ramsey County board shall file for record with the Ramsey county
recorder or registrar of titles a certified copy of the declaration of reversion and proof of service.
A certificate made by a subdivision referring to a conveyance made to it and stating that it has
passed a resolution designating a developer or approving a redevelopment contract for a housing
redevelopment project may be filed with the Ramsey County recorder or registrar of titles, and the
right of reverter in favor of the state under this section will then terminate.
    Subd. 4. Report by subdivision. Each subdivision to which tax-forfeited lands have been
conveyed under this section for a value of less than its appraised value must file a report with the
commissioner of revenue by September 1, 2004, and by September 1 of each third year thereafter.
The report shall contain a description of the lands conveyed to it, a status of the development
efforts for the lands, the intended or actual uses being made of the lands, and the amount of
property taxes being paid on the lands. The commissioner shall retain each report for a minimum
of ten years. Failure of a subdivision to file a report shall be cause for the commissioner to declare
a reversion of the parcel under section 282.01, subdivision 1e.
History: 1Sp2001 c 5 art 3 s 66