84A.04 COUNTY AUDITOR TO MAKE LIST OF LANDS.
Subdivision 1. 1929 report.
The auditor of each county containing a portion of the preserve
shall certify to the commissioner of natural resources a list of the lands within the boundaries of
the preserve, except lands within the boundaries of an incorporated city, that have been bid in for
the state at the delinquent tax sale held in 1928 for the nonpayment of taxes or special drainage
assessments and not redeemed or assigned to an actual purchaser. The certificate must contain:
(1) the legal description of each parcel of lands;
(2) the amount of principal and interest of delinquent drainage assessments, if any, or
assessment installments for all years before the date of the report, against each parcel of land; and
(3) the amount of drainage assessments assessed against each parcel of land that have been
or are to be extended on the county tax rolls for collection with the taxes for 1927 and later years.
Subd. 2. Annual reports.
On or before June 15 of each year after the report, the county
auditor shall certify to the commissioner of natural resources a supplemental report giving the
information contained in the original report covering the lands within the preserve bid in for the
state at the annual tax sale of that year and not included in the previous report.
Subd. 3. Reports of land redemptions.
When redemption is made of any parcel of land
within the preserve that has been bid in for the state at any tax sale for taxes levied before April
19, 1929, or when the tax liens on the land are assigned to an actual purchaser, the county auditor
shall report the fact to the commissioner of natural resources, and the county treasurer shall send
the proceeds of redemption to the commissioner of finance.
Subd. 4. Drainage ditch bonds; reports.
(a) After each distribution of the tax collections on
the June and November tax settlements, the county auditor shall certify to the commissioner of
natural resources the following information relating to bonds issued to finance or refinance public
drainage ditches wholly or partly within the preserve and the collection of assessments levied
on account of the ditches:
(1) the amount of principal and interest to become due on the bonds before the next tax
settlement and distribution;
(2) the amount of money collected from the drainage assessments and credited to the funds
of these ditches; and
(3) the amount of the deficit in the ditch fund of the county chargeable to the ditches.
(b) On approving this certificate, the commissioner of natural resources shall draw a warrant
or warrants on the commissioner of finance, payable out of the Red Lake Game Preserve fund, for
the amount of the deficit in favor of the county.
(c) As to public drainage ditches wholly within the preserve, the amount paid to or for the
benefit of the county under paragraph (b) must never exceed the principal and interest of the
bonds issued to finance and refinance the ditches outstanding after April 19, 1929, less money on
hand in the county ditch fund to the credit of the ditches. The liability shall be reduced, from time
to time, by the amount of all payments of assessments extended after April 19, 1929, made by the
owners of lands assessed before that date for benefits on account of the ditches.
(d) As to public drainage ditches partly within and partly outside the preserve, the amount
paid to or for the benefit of the county must never exceed a certain percentage of bonds issued to
finance and refinance the ditches so outstanding, less money on hand in the county ditch fund to
the credit of the ditches after April 19, 1929. This percentage must bear the same proportion to
the whole amount of the bonds as the original benefits assessed against lands within the preserve
bear to the original total benefits assessed to the entire system of ditches. The liability shall be
reduced, from time to time, by the payments of all assessments extended after April 19, 1929,
made by the owners of lands in the preserve, of assessments for benefits assessed before April
19, 1929, on account of the ditch.
(e) The commissioner of natural resources may provide and prescribe the forms for reports
required by sections
and require any additional information from county
officials that the commissioner of finance finds necessary for the proper administration of sections
History: (5620-4) 1929 c 258 s 4; 1973 c 123 art 5 s 7; 1973 c 492 s 14; 1976 c 231 s 21;
1986 c 444; 1987 c 229 art 1 s 1; 2003 c 112 art 2 s 50