2007 Minnesota Statutes

282.241 REPURCHASE AFTER FORFEITURE.
    Subdivision 1. Repurchase requirements. 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 the 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, repurchase is 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 by repurchase undue hardship or injustice resulting from the forfeiture will be corrected, or
that permitting the repurchase will promote the use of the 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 is subject to any easement, lease, or other encumbrance granted by the state before the
repurchase, and if the land is located within a restricted area established by any county under
Laws 1939, chapter 340, the repurchase must not be permitted unless the resolution approving the
repurchase is adopted by the unanimous vote of the board of county commissioners.
The person seeking to repurchase under this section shall pay all maintenance costs incurred
by the county auditor during the time the property was tax-forfeited.
    Subd. 2. Alternative computation of repurchase amount. A county board may by
resolution establish an alternative method of computing the repurchase amount under this
subdivision for property homesteaded at the time of forfeiture that has been in forfeited status for
more than ten years. Equivalent taxes, penalties, interest, and costs for each year the property
was in forfeiture status must be computed using the simple average of the assessor's estimated
market value at forfeiture and the assessor's current estimated market value multiplied by the class
rates under current law and applying the current tax, penalty, and interest rates. Those amounts,
plus any unpaid special assessments reinstated and included in the purchase price under section
282.251, including the penalties and interest that accrued or would have accrued on the special
assessments, computed under current rates, are the repurchase price. The county assessor shall
determine the current market value and classification of the property.
History: 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; 1999 c 243 art 13 s 15; 1Sp2001 c 5 art 3 s 64