2007 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 commissioner of finance 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 commissioner of finance 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, 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.
History: (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; 2003 c 112 art 2 s 11,50