Whenever it appears (1) that the terms of a certificate of sale of state public lands have been fully complied with entitling the owner to a patent under the terms of the certificate; (2) that the patent has not been issued; and (3) that after compliance, the lands were forfeited to the state for nonpayment of taxes accruing after compliance, the commissioner shall, upon resolution of the county board of the county in which the lands lie, issue a certificate reciting that there was compliance with the terms of the certificate of sale before the forfeiture, and releasing the lands from the trust attached before their sale as state public lands.
The certificate must be delivered to the county auditor. The county auditor must record it with the county recorder without payment of any recording fee.
From the date of forfeiture, the title and status of the lands is the same as that of other tax-forfeited lands.
Official Publication of the State of Minnesota
Revisor of Statutes