reglab/housing_qa huggingface dataset:
MN Stat § 282.251 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.251 — Taxes And Assessments Reinstated Upon Repurchase.

282.251 TAXES AND ASSESSMENTS REINSTATED UPON REPURCHASE. Upon the repurchase of land pursuant to section 282.241 any special assessments heretofore canceled because of forfeiture of said land for nonpayment of taxes shall be reinstated by the county auditor and any such special assessments so reinstated which are payable in the future shall be paid at the time and in the manner said special assessments would have been payable except for forfeiture, except that special assessments payable in the year in which repurchase is made, shall be paid in full at the time of repurchase. The sum of such special assessments that would, except for forfeiture, have been levied and assessed against such land between the date of forfeiture and the date of repurchase and which would have been payable prior to the year in which repurchase is made shall be computed by the county auditor and included in the purchase price hereunder. When an application to repurchase a parcel of land is made hereunder the county auditor shall compute and determine as in the case of omitted taxes, upon the basis of the net tax capacity of such parcel in effect at the time of forfeiture, the amount of taxes that would have been assessed and levied against such parcel between the date of forfeiture and the date of repurchase, and the amount so determined with penalties and costs, with interest at the rate fixed by law for the respective years shall be included in the purchase price hereunder. When the term "delinquent taxes" is used in section 282.241, it means the sum of taxes and assessments together with penalties and costs, with interest at the rate fixed by law for the respective years computed to the date of repurchase from the time such taxes and assessments became delinquent, and also the sum of taxes and assessments with penalties and costs, with interest at the rate fixed by law for the respective years to the date of repurchase from the time such taxes and assessments would have been delinquent that would have been levied and assessed against a parcel between the date of forfeiture and the date of repurchase, computed by the county auditor in the manner provided by this section. The county auditor shall levy taxes on the parcel as in the case of omitted taxes for all the years in which on account of the forfeiture no tax was levied. History:  1945 c 296 s 2; 1955 c 612 s 2; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20
MN Stat § 282.261 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.261 — Terms Of Repurchase.

282.261 TERMS OF REPURCHASE. Subdivision 1. Payments; taxes. A person repurchasing under section 282.241 shall pay at the time of repurchase not less than one-tenth of the repurchase price and shall pay the balance in ten equal annual installments, with the privilege of paying the unpaid balance in full at any time, with interest as provided in subdivision 2, the first installment of principal and interest to become due and payable on December 31 of the year following the year in which the repurchase was made, the remaining installments to become due and payable on December 31 of each year thereafter until fully paid. The person shall pay the current taxes each year thereafter before they become delinquent up to the time the repurchase price has been paid in full. Subd. 2. Interest rate. The unpaid balance on any repurchase contract approved by the county board is subject to interest at the rate determined in section 279.03, subdivision 1a. The interest rate is subject to change each year on the unpaid balance in the manner provided for rate changes in section 279.03, subdivision 1a. Subd. 3. Alternative treatment of nonhomestead property. A county board of commissioners may by resolution provide that the installment arrangement in subdivision 1 is not applicable to nonhomestead property and that this subdivision applies instead. If the resolution is approved, the minimum downpayment shall be 20 percent of the repurchase price and the balance shall be payable in four equal annual installments. A resolution shall remain in force for at least one year after approval and shall be applied uniformly to all nonhomestead property in the county. "Nonhomestead property" means all property except that which is classified for property tax purposes as homestead property at the time that the repurchase application is approved. Subd. 4. Service fee. The county auditor may collect a service fee to cover administrative costs as set by the county board for each repurchase application. The fee must be paid at the time of application and must be credited to the county general revenue fund. Subd. 5. County may impose conditions of repurchase. The county auditor, after receiving county board approval, may impose conditions on repurchase of tax-forfeited lands limiting the use of the parcel subject to the repurchase, including, but not limited to, environmental remediation action plan restrictions or covenants, or easements for lines or equipment for telephone, electric power, or telecommunications. History:  1945 c 296 s 3; 1980 c 437 s 17; 1982 c 523 art 39 s 9; 1Sp1985 c 14 art 20 s 16; 1986 c 444; 1990 c 480 art 8 s 16; 1999 c 243 art 13 s 16,17; 2014 c 308 art 9 s 54-56
MN Stat § 282.271 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.271 — Notice Of Payments Due.

282.271 NOTICE OF PAYMENTS DUE. The county auditor shall give notice by mail not later than November 30 of each year to the person or persons making such repurchase at the address given therein of the payment due under the repurchase on the following December 31. Failure to send or receive the notice shall not operate to postpone any payment or excuse any default under the repurchase. History:   1945 c 296 s 4
MN Stat § 282.281 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.281 — Repurchase Subject To Existing Leases.

282.281 REPURCHASE SUBJECT TO EXISTING LEASES. Until repurchased all parcels of land subject to the provisions of sections 282.241 to 282.324 shall be subject to lease under the provisions of sections 282.01 to 282.271, and any repurchase of such land under sections 282.241 to 282.324, shall be subject to the provisions of any such existing lease. History:  1945 c 296 s 5; 1Sp1981 c 4 art 1 s 132
MN Stat § 282.291 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.291 — Payments, Where Made.

282.291 PAYMENTS, WHERE MADE. All payments under sections 282.241 to 282.324 shall be made to the treasurer of the county in which the parcel of land upon which such payments are made is located. Such payments shall be deposited by the county treasurer in the forfeited tax sale fund and be distributed in the manner in which other moneys in said fund are distributed. History:   1945 c 296 s 6
MN Stat § 282.301 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.301 — Receipts For Payments; Certification By County Auditor.

282.301 RECEIPTS FOR PAYMENTS; CERTIFICATION BY COUNTY AUDITOR. When any sale has been made under sections 282.012 and 282.241 to 282.324, the purchaser shall receive from the county auditor at the time of repurchase a receipt, in such form as may be prescribed by the attorney general. When the purchase price of a parcel of land shall be paid in full, the following facts shall be certified by the county auditor to the commissioner of revenue of the state of Minnesota: the description of land and the date when the final installment of the purchase price was paid. History:  1945 c 296 s 7; 1973 c 582 s 3; 1983 c 342 art 15 s 36; 1985 c 300 s 15; 1986 c 444; 1994 c 416 art 1 s 39; 2005 c 151 art 5 s 36; 2021 c 7 s 1
MN Stat § 282.302 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.302 — Conveyance Of Deed Upon Certification.

282.302 CONVEYANCE OF DEED UPON CERTIFICATION. Subdivision 1. Conveyance to record owner. Except as provided in subdivision 2, upon receipt of the certification by the county auditor required under section 282.301, the commissioner of revenue must issue a quitclaim deed in the name of the state, as grantor, to the record owner of the property at the time of the expiration of the redemption period established under section 281.23. Subd. 2. Sales to personal representatives, heirs, or devisees. Notwithstanding subdivision 1, the state deed must name the record owner's estate as grantee if a sale conducted under section 282.01 is made to a personal representative, heir, or devisee of the record owner, and the record owner is either deceased at the time of the expiration of redemption period established under section 281.23 or is deceased at the time the certification of payment under section 282.301 is made. If the record owner's estate has not been opened in a probate court of this state at the time of execution of the state deed, the state deed to the record owner's estate is deemed an effective conveyance to the estate upon opening of the estate. History:   2021 c 7 s 2
MN Stat § 282.303 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.303 — Assignment Of Installment Contract.

282.303 ASSIGNMENT OF INSTALLMENT CONTRACT. If the record owner at the time of the expiration of redemption assigns an installment contract used to repurchase, and the assignment was registered or recorded, the state deed must name the assignee as the grantee. History:   2021 c 7 s 3
MN Stat § 282.304 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.304 — Recordation Of Deed; Default.

282.304 RECORDATION OF DEED; DEFAULT. (a) The quitclaim deed issued under section 282.302 must be electronically recorded or sent to the county auditor who must have it recorded before it is forwarded to the grantee. Recording of the deed by the county auditor is deemed delivery to the grantee. (b) Failure to make any payment required by this chapter will constitute default and upon such default, the sale will be subject to the cancellation provisions of section 282.40. History:   2021 c 7 s 4
MN Stat § 282.311 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.311 — Exceptions.

282.311 EXCEPTIONS. Sections 282.241 to 282.324 shall not apply to any lands which have been classified by the county board as conservation land or to lands within the game preserve established by section 84A.01, or conservation areas established by section 84A.20, or by section 84A.31, which included in the sum for which said lands were forfeited any ditch assessments, or to any lands sold to a governmental subdivision or released from trust upon application of a state agency, or devoted to and accepted for conservation or other purposes in behalf of the state, free from trust under section 282.01. History:   1945 c 296 s 8
MN Stat § 282.321 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.321 — Limitations On Land Use.

282.321 LIMITATIONS ON LAND USE. When any forfeited lands are repurchased, as provided for in sections 282.241 to 282.324, no structure, minerals, sand, gravel, topsoil, subsoil, or peat shall be removed, nor shall any timber or timber products be cut and removed until the purchase price has been paid in full. Nothing in this section shall be construed as prohibiting the removal of such sand, gravel, topsoil, subsoil, or peat as may be incidental to the erection of structures on such repurchased lands or to the grading of such lands whenever such removal or grading shall result in enhancing the value thereof. History:   1945 c 296 s 9
MN Stat § 282.322 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.322 — Forfeited Lands List.

282.322 FORFEITED LANDS LIST. The county board of any county may file a list of forfeited lands with the county auditor, if the board is of the opinion that such lands may be acquired by the state or any municipal subdivision of the state for public purposes. Upon the filing of the list of forfeited lands, the county auditor shall withhold said lands from repurchase. If no proceeding is started to acquire such lands by the state or some municipal subdivision of the state within one year after the filing of the list of forfeited lands, the county board shall withdraw the list and thereafter, if the property was classified as nonhomestead at the time of forfeiture, the owner shall have not more than six months in which to repurchase. History:  1945 c 296 s 10; 2014 c 308 art 9 s 57; 1Sp2017 c 1 art 2 s 37
MN Stat § 282.323 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.323 — Capitol Areas.

282.323 CAPITOL AREAS. Subdivision 1.  [Repealed, 1969 c 1150 s 7; 1974 c 435 art 6 s 1] Subd. 2. Exception. Sections 282.241 to 282.324 shall not apply to any parcel of land forfeited to the state for taxes which is within the boundaries of a Capitol Area. Subd. 3.  [Repealed, 1974 c 435 art 6 s 1] History:   1945 c 296 s 11
MN Stat § 282.324 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.324 — When Right Of Repurchase Vests.

282.324 WHEN RIGHT OF REPURCHASE VESTS. No right of repurchase created or arising hereunder shall be deemed vested until consummation of the repurchase as provided in sections 282.241 to 282.324. History:   1945 c 296 s 12
MN Stat § 282.33 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.33 — Lost Or Destroyed Deeds.

282.33 LOST OR DESTROYED DEEDS. Subdivision 1. Application for new deed; fee. Whenever an unrecorded deed from the state of Minnesota conveying tax-forfeited lands shall have been lost or destroyed, an application, in form approved by the attorney general, for a new deed may be made by the grantee or the grantee's successor in interest to the commissioner of revenue. If it appears to the commissioner of revenue that the facts stated in the petition are true, the commissioner shall issue a new deed to the original grantee, in form approved by the attorney general, with like effect as the original deed. The commissioner shall send the new deed to the county recorder, who after recording the deed will forward it to the county auditor. The application shall be accompanied by a fee of $25, payable to the commissioner of revenue, which shall be deposited with the commissioner of management and budget and credited to the general fund. Subd. 2. Ratification of old deeds lost or destroyed. All declarations or certificates heretofore issued by the commissioner of revenue relating to the issuance of state deeds to tax-forfeited lands which have been lost or destroyed are hereby ratified. Every such declaration or certificate and the record thereof shall be prima facie evidence of the facts therein stated. History:  1943 c 195; 1945 c 131 s 1; 1969 c 399 s 1; 1973 c 582 s 3; 1974 c 160 s 1; 1983 c 222 s 20; 1985 c 300 s 16; 1986 c 444; 1987 c 268 art 7 s 52; 1991 c 291 art 12 s 20; 2003 c 112 art 2 s 50; 2009 c 101 art 2 s 109
MN Stat § 282.341 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.341 — Reinstatement Of Tax-forfeited Certificate.

282.341 REINSTATEMENT OF TAX-FORFEITED CERTIFICATE. Subdivision 1. Conditions. Whenever a county auditor's certificate of the sale of tax-forfeited lands upon installments has been canceled for the failure to pay any of the deferred installments and interest or the current taxes, the purchaser having paid 50 percent or more of the purchase price, if such lands have not been sold or zoned so as to restrict the sale thereof, the said purchaser may reinstate such certificate by depositing with the county auditor all delinquent installments and interest due upon such certificate at the time of the cancellation thereof, those installments and interest that would have accrued in the absence of such cancellation, together with an amount equal to all unpaid taxes, penalties, interest, and costs up to the date of the cancellation thereof, and have an amount equal to the taxes and assessments that would have been levied and payable but for the cancellation of such certificates; such taxes shall be computed by the county auditor as in the case of omitted taxes that would have been assessed between the date of the cancellation of such certificate and the reinstatement thereof. Subd. 2. Recordation, payment, levy. Thereupon the county auditor shall record the reinstatement and shall pay over to the county treasurer the amount deposited by the petitioner. If such reinstatement is made after January 2 the county auditor shall levy taxes for the year in which reinstatement is made on said land as in the case of omitted taxes. History:  1945 c 98 s 1,2; 1979 c 50 s 37; 1986 c 444
MN Stat § 282.36 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.36 — Fees Payable By Repurchaser.

282.36 FEES PAYABLE BY REPURCHASER. Any person repurchasing land after forfeiture to the state for nonpayment of taxes under the provisions of a repurchase law shall at the time the certificate of repurchase is issued and recorded by the county auditor or before receiving quitclaim deed pursuant thereto, pay to the county treasurer a fee in an amount equal to the fee provided in section 282.014. Fees so collected during any calendar year shall be credited to a special fund and, upon a warrant issued by the county auditor on or before March 1 of the year following, shall be remitted to the commissioner of revenue and credited to the general fund. The commissioner of revenue shall, on or before February 1 in each year, certify to the commissioner of management and budget the number of deeds issued during the preceding calendar year to which these fees apply, showing by counties the number of deeds so issued and the total fees due therefor. This section shall not apply to repurchases made under any law enacted prior to January 1, 1945. History:  1945 c 487 s 1; 1969 c 399 s 1; 1974 c 160 s 2; 1985 c 300 s 17; 1992 c 511 art 4 s 21; 2009 c 101 art 2 s 109
MN Stat § 282.37 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.37 — Lands Bordering Lakes And Streams, Easement To State.

282.37 LANDS BORDERING LAKES AND STREAMS, EASEMENT TO STATE. The commissioner of revenue upon recommendation of the boards of county commissioners is hereby authorized to grant or convey permanent easements on tax-forfeited lands bordering lakes and streams, such easement to be held in the name of the state department of natural resources. History:  1961 c 691 s 1; 1969 c 1129 art 10 s 2; 1973 c 582 s 3
MN Stat § 282.38 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.38 — Forest Development Funds.

282.38 FOREST DEVELOPMENT FUNDS. Subdivision 1. Development. In any county where the county board by proper resolution sets aside funds for forest development pursuant to section 282.08, clause (5), item (i), or section 459.06, subdivision 2, the commissioner of Iron Range resources and rehabilitation, after consultation with the Iron Range Resources and Rehabilitation Board, may upon request of the county board assist said county in carrying out any project for the long range development of its forest resources through matching of funds or otherwise. Subd. 2. Tax levy. In any county where the county board shall determine that insufficient moneys will be available from tax-forfeited funds to carry out the intentions of this section as set forth in the statutes enumerated in subdivision 1, the county board may levy a tax upon the real and personal property of the county for that purpose, and the proceeds of said levy may be used in the same manner as funds set aside pursuant to section 282.08, clause (3)(a), and section 459.06, subdivision 2. Subd. 3. Not to affect commissioner of Iron Range resources and rehabilitation. Nothing herein shall be construed to limit or abrogate the authority of the commissioner of Iron Range resources and rehabilitation to give temporary assistance to any county in the development of its land use program. History:  1951 c 365 s 1-3; 1969 c 1129 art 10 s 2; 1973 c 583 s 19; 1983 c 216 art 1 s 46,47; 1Sp2005 c 1 art 2 s 143; 2017 c 94 art 7 s 19,20
MN Stat § 282.40 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.40 — Cancellation Of Installment Sale Contracts By State.

282.40 CANCELLATION OF INSTALLMENT SALE CONTRACTS BY STATE. The cancellation of any sale by the state of Minnesota under an installment contract of any parcel of land shall be completed pursuant to section 559.21, and all costs, attorney's fees, and other amounts payable by the purchaser thereunder shall be payable to the county. History:   1983 c 342 art 15 s 37
MN Stat § 283.01 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 283 — Refund To Purchasers|Section 283.01 — Refund Of Money Paid At Tax Sale Or On Assignment; When Allowed.

283.01 REFUND OF MONEY PAID AT TAX SALE OR ON ASSIGNMENT; WHEN ALLOWED. Refundment of money paid by the purchaser of a parcel of land at a tax sale, or upon assignment of any such parcel bid in for the state at such sale, shall be allowed only when it shall be made to appear: (1) That such parcel was exempt from taxation; (2) That the taxes for which the parcel was sold had been paid before sale; (3) That the assessment of the property or the levy of the tax is void. History:  (2177) RL s 963
MN Stat § 283.02 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 283 — Refund To Purchasers|Section 283.02 — In Case Of Exemption.

283.02 IN CASE OF EXEMPTION. When any such parcel of land shall have been sold to a purchaser or bid in for the state, and at the time the taxes were levied the land was exempt from taxation, the money paid on such sale, or on an assignment by the state, with interest thereon at the rate of seven percent per annum, shall be refunded to such purchaser or assignee, or the purchaser's or assignee's assigns or legal representatives. Such refundment shall be made only upon the certificate of the county auditor that the parcel was exempt from taxation at the date of the levy of the taxes, with the approval of the commissioner of revenue endorsed thereon. Before such certificate is made the applicant shall present to the county auditor proofs of such exemption. History:  (2178) RL s 964; 1909 c 160 s 1; 1973 c 582 s 3; 1986 c 444
MN Stat § 283.03 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 283 — Refund To Purchasers|Section 283.03 — On Judgment; County To Be Party.

283.03 ON JUDGMENT; COUNTY TO BE PARTY. When any tax sale is declared void by judgment of court, the judgment shall state for what reason the sale is annulled; and, when any sale has been or shall be so set aside for any of the grounds stated in section 283.01, the money paid by such purchaser, or by the assignee of the state, with interest at the rate of seven percent per annum from the date of such payment, shall be returned to the purchaser or assignee, or the party holding the right of the purchaser or assignee, out of the county treasury. In all judicial proceedings for refundment, the county wherein such tax proceedings were had upon which the refundment is asked shall be made a party defendant. History:  (2179) RL s 965; 1986 c 444