2000 Minnesota Statutes

     84A.33 County auditors to certify tax-delinquent lands. 

    Subdivision 1.    First report.  As soon as practicable 
 after the approval and acceptance of a project, the auditor of 
 each county where the project is situated shall certify to the 
 commissioner of finance a list of lands within the project, 
 except lands within the boundaries of an incorporated city, upon 
 which taxes are delinquent for three years or more, which have 
 been bid in for the state at any delinquent tax sale, and not 
 redeemed or assigned to any actual purchaser.  The certificates 
 must contain: 

    (1) the legal description of each parcel of the land; and 

    (2) the name and number of the ditch and the amount of the 
 principal and interest of each delinquent drainage assessment as 
 it appears on the county tax books for all years before the date 
 of the certificate against each parcel of land, together with 
 interest on the amount at six percent annually since the due 
 date of the installment.  

    Subd. 2.    Further annual reports.  On or before June 
 15 in each year after the report, the county auditor shall 
 certify to the commissioner of finance a list of lands within 
 the boundaries of a project, except lands within the boundaries 
 of a city, and except lands described in any previous 
 certificate, and upon which taxes are delinquent for three years 
 or more and which have been bid in for the state at any 
 delinquent tax sale and not redeemed or assigned to an actual 
 purchaser.  The certificate must contain: 

    (1) The legal description of each parcel of the land, 
 contained in an earlier certificate upon which all taxes have 
 been redeemed. 

    (2) The legal description of each parcel of the lands 
 which, on May 14 of the year when the certificate is furnished, 
 is delinquent for three years or more. 

    (3) The name and number of the ditch and the amount of the 
 principal and interest of each delinquent ditch assessment 
 installment as it appears on the county tax books for all years 
 before the date of the certificate against each parcel of land, 
 together with interest on the amount at an annual rate of six 
 percent since the due date of each installment.  The certificate 
 must not contain the delinquent drainage assessment installments 
 included in any certificate furnished earlier.  

    Subd. 3.    Drainage assessments; report when paid or 
 assigned.  When the delinquent drainage assessment installment 
 on any parcel of land included in a certificate of the county 
 auditor is redeemed, paid, or assigned to any person, the county 
 auditor shall report the fact to the commissioner of finance.  
 The county treasurer shall pay the state treasurer the amount 
 paid in the county treasury on account of the delinquent 
 drainage assessment installments.  

    Subd. 4.    Ditch bonds; funds; payments to counties.  
 (a) Upon the approval and acceptance of a project and after each 
 distribution of the tax collections for the June and November 
 tax settlements, the county auditor shall certify to the 
 commissioner of finance the following information about bonds 
 issued to finance or refinance public drainage ditches wholly or 
 partly within the projects, and the collection of assessments 
 levied for 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 the ditches, not 
 already sent to the state treasurer as provided in sections 
 84A.31 to 84A.42; and 

    (3) the amount of the deficit in the ditch fund of the 
 county chargeable to the ditches.  

    (b) On approving this certificate of the county auditor, 
 the commissioner of finance shall draw a warrant on the state 
 treasurer, payable out of the fund provided for in sections 
 84A.31 to 84A.42, and send it to the county treasurer of the 
 county.  These funds must be credited to the proper ditch of the 
 county and placed in the ditch bond fund of the county, which is 
 created, and used only to pay the ditch bonded indebtedness of 
 the county assumed by the state under sections 84A.31 to 
 84A.42.  The total amount of warrants drawn must not exceed in 
 any one year the total amount of the deficit provided for under 
 this section.  

    (c) The state is subrogated to all title, right, interest, 
 or lien of the county in or on the lands so certified within 
 these projects.  

    (d) As to public drainage ditches wholly within a project, 
 the amount paid to, or for the benefit of, the county under this 
 subdivision must never exceed the principal and interest of the 
 bonds issued to finance or refinance a ditch outstanding on 
 April 22, 1933, less money on hand in the county ditch fund to 
 the credit of a ditch.  These liabilities must be reduced from 
 time to time by the amount of any payments of assessments 
 extended after April 22, 1933, made by the owners of lands 
 assessed before that date for benefits on account of the ditches.

    As to public drainage ditches partly within and partly 
 outside a project the amount paid from the fund pertaining to 
 the project to or for the benefit of the county must never 
 exceed a certain percentage of bonds issued to finance and 
 refinance a ditch so outstanding, less money on hand in the 
 county ditch fund to the credit of a ditch on April 22, 1932.  
 The percentage must bear the same proportion to the whole amount 
 of the bonds as the original benefits assessed against these 
 lands within the project bear to the original total benefits 
 assessed to the entire system for a ditch.  This liability must 
 be reduced from time to time by the payments of all assessments 
 extended after April 22, 1933, made by the owners of lands 
 within the project of assessments for benefits assessed before 
 that date on account of a ditch.  

    Subd. 5.    Forms and information.  The commissioner of 
 finance may provide and prescribe forms for required reports and 
 require any further information from county officials which the 
 commissioner of finance finds necessary for the administration 
 of sections 84A.31 to 84A.42. 

    HIST: (4031-79) 1933 c 402 s 5; 1973 c 123 art 5 s 7; 1973 c 
 492 s 14; 1986 c 444; 1987 c 229 art 1 s 1