2004 Minnesota Statutes

     284.251 Determination of lien against land in favor of 
  state.  

    Subdivision 1.    Proceeding to forfeit land to state for 
 nonpayment of taxes declared invalid.  Upon a judgment in any 
 court declaring that a proceeding to forfeit land to the state 
 for nonpayment of taxes is invalid, unless the forfeiture is 
 declared invalid because the land was exempt from taxation at 
 the time the taxes were assessed or because all taxes were paid 
 prior to the time of the supposed forfeiture, and if the land 
 involved has not been sold by the state as provided by law, the 
 court entering the judgment shall, upon such notice and hearing 
 as it may determine, declare and adjudge a lien against the land 
 in favor of the state in an amount to be determined in 
 accordance with this section, based upon the following facts: 

    (1) The amount of all taxes, special assessments, 
 penalties, interest and costs, if any, which were due against 
 the land at the time of the supposed forfeiture; 

    (2) The amount of all subsequent taxes and special 
 assessments that would have been assessed against the land but 
 for the supposed forfeiture; 

    (3) The value of the improvements made on the land by the 
 state prior to the time the action to test the validity of the 
 forfeiture proceeding was begun; 

    (4) The net rental income from the land and the net profit 
 from the sale of products therefrom after deducting all expenses 
 incurred in the production of the rentals or profits, received 
 by the state, or its agencies, prior to the time that the action 
 to test the validity of the forfeiture proceeding was begun.  

    Subd. 2.    Adjudication of lien.  Except as otherwise 
 herein provided, the court shall thereupon declare and adjudge a 
 lien in favor of the state upon the land for the total amount of 
 the foregoing items numbered (1) to (3), with interest on the 
 respective items thereof from the time the same accrued or were 
 paid by the state, as the case may be, at six percent per annum, 
 less the amount of item number (4).  

    Subd. 3.    Enforcement of lien.  Such lien may be 
 enforced by an action in the district court of the county in 
 which the land involved or some part thereof is situated, which 
 action shall be begun and conducted in the same manner as 
 provided by law for the enforcement of a judgment by execution 
 as provided by chapter 550 except as herein otherwise provided. 

    Subd. 4.    Sale of land to satisfy lien.  When lands 
 shall be sold in any such proceeding to satisfy a lien adjudged 
 in favor of the state, the sheriff shall pay the proceeds of 
 such sale, after payment of costs, to the county auditor, who 
 shall note upon the tax records the receipt of such sum and the 
 purpose thereof, pursuant to the judgment of the court, which 
 sum shall be apportioned in the manner provided in section 
 282.08, for the apportionment of the net proceeds from the sale 
 or rental of forfeited land.  

    Subd. 5.    Bid by county auditor at sale of land to 
 satisfy lien.  At any sale of such land to satisfy a lien 
 adjudged in favor of the state, the county auditor, with the 
 approval of the county board, may bid in the land in the name of 
 the state, paying the amount required out of the forfeited tax 
 sale fund, and if the land be sold to the state and be not 
 redeemed, it shall be held and disposed of as in case of lands 
 forfeited for taxes.  

    HIST: 1957 c 844 s 1