1997 Minnesota Statutes

     282.241 Repurchase after forfeiture. 

    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 such 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, such repurchase shall be 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 thereby undue hardship or injustice resulting 
 from the forfeiture will be corrected, or that permitting such 
 repurchase will promote the use of such 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 shall be subject to any easement, lease, or other 
 encumbrance granted by the state prior thereto, and if said land 
 is located within a restricted area established by any county 
 under Laws 1939, chapter 340, such repurchase shall not be 
 permitted unless said resolution with respect thereto is adopted 
 by the unanimous vote of the board of county commissioners. 

    HIST: 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