reglab/housing_qa huggingface dataset:
MN Stat § 282.012 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.012 — Prior Owner May Purchase; Conditions.

282.012 PRIOR OWNER MAY PURCHASE; CONDITIONS. At least one week before the date of sale, the person who was the owner of any included parcel when it forfeited to the state for nonpayment of taxes, or the person's heirs, successors or assigns or any person to whom the right to pay taxes on such lands was given by statute, mortgage, or other agreement, may purchase the parcel. The purchase price is the greater of (1) the appraised value of the parcel, or (2) 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 had not forfeited to the state. The purchaser's title and right is conditioned upon the primary use as designated by the resolution of the county board. The right of the purchaser to purchase shall be evidenced by the purchaser's duly verified written application showing the qualifications required by this section and filed with the county auditor. History:  1947 c 496 s 2; 1986 c 444; 1992 c 511 art 2 s 28
MN Stat § 282.014 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.014 — Completion Of Sale, Fee, Conveyance Recorded.

282.014 COMPLETION OF SALE, FEE, CONVEYANCE RECORDED. (a) Upon compliance by the purchaser with the provisions of this chapter and with the terms and conditions of the sale, and upon full payment for the land, plus a $25 fee in addition to the sale price, the sale shall be complete and a conveyance of the land shall be issued to the purchaser as provided by the appropriate statutes according to the status of the land upon forfeiture. The conveyance must be forwarded to the county auditor who shall have the conveyance recorded before issuing it to the purchaser. (b) In order for the commissioner of revenue to issue a conveyance of tax-forfeited land under any provision of this chapter other than section 282.01, subdivision 1a, paragraph (e), or 282.33, and that is not covered by paragraph (a), the grantee must pay the fee provided in paragraph (a). The conveyance must be forwarded to the county auditor who shall have the conveyance recorded before issuing it to the grantee. History:  1947 c 496 s 4; 1982 c 523 art 19 s 3; 1985 c 300 s 14; 1987 c 268 art 7 s 49; 1990 c 594 art 1 s 64; 1994 c 416 art 1 s 37; 2011 c 112 art 7 s 7
MN Stat § 282.015 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.015 — Proceeds Of Sale.

282.015 PROCEEDS OF SALE. The proceeds of each such sale shall be disposed of as provided in the case of sales of other lands becoming the property of the state in the same manner as the lands sold hereunder. History:   1947 c 496 s 5
MN Stat § 282.016 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.016 — Prohibited Purchasers.

282.016 PROHIBITED PURCHASERS. (a) A county auditor, county treasurer, county attorney, court administrator of the district court, county assessor, supervisor of assessments, deputy or clerk or an employee of such officer, a commissioner for tax-forfeited lands or an assistant to such commissioner, must not become a purchaser, either personally or as an agent or attorney for another person, of the properties offered for sale under the provisions of this chapter in the county for which the person performs duties. (b) Notwithstanding paragraph (a), such officer, deputy, clerk, or employee or commissioner for tax-forfeited lands or assistant to such commissioner may (1) purchase lands owned by that official at the time the state became the absolute owner thereof or (2) bid upon and purchase forfeited property offered for sale under the alternate sale procedure described in section 282.01, subdivision 7a. (c) In addition to the persons identified in paragraph (a), a county auditor may prohibit other persons and entities from becoming a purchaser, either personally or as an agent or attorney for another person or entity, of the properties offered for sale under this chapter in the following circumstances: (1) the person or entity owns another property within the county for which there are delinquent taxes owing; (2) the person or entity has held a rental license in the county and the license has been revoked within the last five years; or (3) the person or entity has been the vendee of a contract for purchase of a property offered for sale under this chapter, which contract has been canceled within the last five years. (d) A person prohibited from purchasing property under this section must not directly or indirectly have another person purchase it on behalf of the prohibited purchaser for the prohibited purchaser's benefit or gain. History:  1959 c 280 s 1; 1986 c 444; 1Sp1986 c 3 art 1 s 82; 1992 c 511 art 9 s 6; 2005 c 151 art 5 s 31; 1Sp2017 c 1 art 2 s 32
MN Stat § 282.017 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.017 — Conveyance Of Interests To Governments.

282.017 CONVEYANCE OF INTERESTS TO GOVERNMENTS. Notwithstanding any existing law to the contrary, the county auditor of any county, is hereby authorized on behalf of the state, for such price and on such terms and conditions, including provision for reversion in the event of nonuser, as the county board may prescribe, to convey to the United States or to the state of Minnesota upon tax-forfeited lands under the administration of the county, permanent or temporary easements for specified periods or otherwise for highways, roads and trails, flowage for development of fish and game resources, stream protection, flood control, and necessary appurtenances thereto. History:   Ex1967 c 21 s 2
MN Stat § 282.0195 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.0195 — Superfund And Storage Tank Sites; Affidavit, Notice.

282.0195 SUPERFUND AND STORAGE TANK SITES; AFFIDAVIT, NOTICE. Subdivision 1. Superfund sites. The affidavit requirement of section 115B.16, subdivision 2, applies to tax-forfeited land only if the land has been placed on the permanent list of priorities under section 115B.17, subdivision 13. The county auditor shall file the affidavit, but no liability may be imposed under section 115B.16, subdivision 4, paragraph (b), for failing to record the affidavit. Subd. 2. Storage tank sites. The county auditor shall file a notification or affidavit required under section 116.48 with respect to an underground or aboveground storage tank on tax-forfeited land, or the transfer of ownership of tax-forfeited land where an underground or aboveground storage tank is located or where there is a release from a tank for which no corrective action has been taken. History:   1990 c 586 s 7
MN Stat § 282.02 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.02 — List Of Lands For Sale; Notice; Online Auctions Permitted.

282.02 LIST OF LANDS FOR SALE; NOTICE; ONLINE AUCTIONS PERMITTED. (a) Immediately after classification and appraisal of the land, and after approval by the commissioner of natural resources when required pursuant to section 282.01, subdivision 3, the county board shall provide and file with the county auditor a list of parcels of land to be offered for sale. This list shall contain a description of the parcels of land and the appraised value thereof. The auditor shall publish a notice of the intended public sale of such parcels of land and a copy of the resolution of the county board fixing the terms of the sale, if other than for cash only, by publication once a week for two weeks in the official newspaper of the county, the last publication to be not less than ten days previous to the commencement of the sale. (b) The notice shall include the parcel's description and appraised value. The notice shall also indicate the amount of any special assessments which may be the subject of a reassessment or new assessment or which may result in the imposition of a fee or charge pursuant to sections 429.071, subdivision 4, 435.23, and 444.076. The county auditor shall also mail notice to the owners of land adjoining the parcel to be sold. For purposes of this section, "owner" means the taxpayer as listed in the records of the county auditor. (c) If the county board determines that the sale shall take place in a county facility other than the courthouse, the notice shall specify the facility and its location. If the county board determines that the sale shall take place as an online auction under section 282.01, subdivision 13, the notice shall specify the auction website and the date of the auction. History:  (2139-16) 1935 c 386 s 2; 1939 c 328 s 2; 1969 c 1129 art 10 s 2; 1973 c 123 art 5 s 7; 1974 c 278 s 2; 1976 c 259 s 4; 1982 c 511 s 26; 1987 c 268 art 7 s 50; 1995 c 83 s 1; 1Sp2017 c 1 art 2 s 34
MN Stat § 282.03 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.03 — Limitations In Use Of Lands.

282.03 LIMITATIONS IN USE OF LANDS. There may be attached to the sale of any parcel of forfeited land, if in the judgment of the county board it seems advisable, conditions limiting the use of the parcel so sold or limiting the public expenditures that shall be made for the benefit of the parcel or otherwise safeguarding against the sale and occupancy of these parcels unduly burdening the public treasury. History:  (2139-17) 1935 c 386 s 3
MN Stat § 282.038 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.038 — Veteran's Credit For Agricultural Land.

282.038 VETERAN'S CREDIT FOR AGRICULTURAL LAND. Any veteran, as defined in section 197.447, who served on active duty in World War I or II, or during the periods June 27, 1950, to July 1, 1955, or July 1, 1958, to July 27, 1973, and who owns land which was purchased at public auction pursuant to this chapter may apply for a credit as provided in this section if the veteran has developed and cultivated the land for agricultural purposes within five years after the date of purchase. A veteran who desires to receive a credit shall apply to the county board not later than six years after the date of purchase. The application shall state: (a) that the veteran is the owner of the land; (b) the price of the land, improvements and timber as appraised at the time of purchase and the actual price paid by the veteran; and (c) the number of acres of land purchased and the number of acres which the veteran has developed and cultivated for agricultural purposes. If the board finds that the veteran is eligible for a credit and that land purchased by the veteran is primarily devoted to use for agricultural purposes it shall pay a credit to the veteran equal to one-half of the difference between the appraised price at the time of purchase and the actual price paid for the land. A credit shall be limited to one purchase of 320 acres of contiguous land. History:   1982 c 511 s 27
MN Stat § 282.041 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.041 — Alternative Recording For County Forest Road.

282.041 ALTERNATIVE RECORDING FOR COUNTY FOREST ROAD. Subdivision 1. Definition. "County forest road" means a road constructed, acquired, maintained, or administered by the county for the purpose of public access and management of tax-forfeited lands that have been classified as conservation lands under this chapter. Subd. 2. Authorization. A county board may adopt a recorded county forest road map according to section 89.715 to record county forest road prescriptive easements. For purposes of this section, "recorded county forest road map" means the official map of county forest roads. Subd. 3. Unrecorded road or trail not affected. This section does not affect the legal status or county obligations of roads and trails not shown on the recorded county forest road map. History:   2005 c 101 s 2
MN Stat § 282.05 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.05 — Proceeds Apportioned.

282.05 PROCEEDS APPORTIONED. The net proceeds received from the sale or rental of forfeited lands shall be apportioned to the general funds of the state or municipal subdivision thereof, in the manner provided in section 282.08. History:  (2139-19) 1935 c 386 s 5; 1999 c 243 art 13 s 12
MN Stat § 282.06 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.06 — Exemption Of Certain Lands.

282.06 EXEMPTION OF CERTAIN LANDS. Lands becoming the absolute property of the state embraced within any game preserve, created by and established under authority of sections 84A.01 to 84A.101, or any like act, or embraced within any reforestation or flood control project created by and established under authority of sections 84A.20 to 84A.30 or sections 84A.31 to 84A.40, except lands in cities, shall not be subject to the provisions of sections 282.01 to 282.13. History:  (2139-20) 1935 c 386 s 6; 1973 c 123 art 5 s 7; 2014 c 290 s 69
MN Stat § 282.07 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.07 — Auditor To Cancel Taxes.

282.07 AUDITOR TO CANCEL TAXES. Immediately after forfeiture to the state of any parcel of land, as provided by sections 281.16 to 281.25, the county auditor shall cancel all taxes and tax liens appearing upon the records, both delinquent and current, and all special assessments, delinquent or otherwise. When the interest of a purchaser of state trust fund land sold under certificate of sale, or of the purchaser's heirs or assigns or successors in interest, shall by reason of tax delinquency be transferred to the state as provided by law, such interest shall pass to the state free from any trust obligation to any taxing district and free from all special assessments and such land shall become unsold trust fund land. History:  (2139-21) 1935 c 386 s 7; Ex1936 c 105 s 2; 1937 c 326 s 1; 1986 c 444; 1997 c 7 art 1 s 118
MN Stat § 282.08 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.08 — Apportionment Of Proceeds To Taxing Districts.

282.08 APPORTIONMENT OF PROCEEDS TO TAXING DISTRICTS. The net proceeds from the sale or rental of any parcel of forfeited land, or from the sale of products from the forfeited land, must be apportioned by the county auditor to the taxing districts interested in the land, as follows: (1) the portion required to pay any amounts included in the appraised value under section 282.01, subdivision 3, as representing increased value due to any public improvement made after forfeiture of the parcel to the state, but not exceeding the amount certified by the appropriate governmental authority must be apportioned to the governmental subdivision entitled to it; (2) the portion required to pay any amount included in the appraised value under section 282.019, subdivision 5, representing increased value due to response actions taken after forfeiture of the parcel to the state, but not exceeding the amount of expenses certified by the Pollution Control Agency or the commissioner of agriculture, must be apportioned to the agency or the commissioner of agriculture and deposited in the fund from which the expenses were paid; (3) the portion of the remainder required to discharge any special assessment chargeable against the parcel for drainage or other purpose whether due or deferred at the time of forfeiture, must be apportioned to the governmental subdivision entitled to it; and (4) any balance must be apportioned as follows: (i) The county board may annually by resolution set aside no more than 30 percent of the receipts remaining to be used for forest development on tax-forfeited land and dedicated memorial forests, to be expended under the supervision of the county board. It must be expended only on projects improving the health and management of the forest resource. (ii) The county board may annually by resolution set aside no more than 20 percent of the receipts remaining to be used for the acquisition and maintenance of county parks or recreational areas as defined in sections 398.31 to 398.36, to be expended under the supervision of the county board. (iii) Any balance remaining must be apportioned as follows: county, 40 percent; town or city, 20 percent; and school district, 40 percent, provided, however, that in unorganized territory that portion which would have accrued to the township must be administered by the county board of commissioners. History:  (2139-22) 1935 c 386 s 8; 1939 c 328 s 4; 1941 c 394 s 2; 1947 c 553 s 1; 1949 c 27 s 1; 1949 c 401 s 1; 1963 c 519 s 1; Ex1967 c 35 s 1; 1969 c 9 s 73; 1969 c 1129 art 10 s 2; 1971 c 775 s 1; 1973 c 123 art 5 s 7; 1982 c 523 art 39 s 8; 1987 c 384 art 1 s 56; 1990 c 586 s 8; 1999 c 243 art 13 s 13; 2003 c 127 art 5 s 34; 2005 c 151 art 5 s 32; 1Sp2005 c 1 art 2 s 142; 2008 c 366 art 6 s 35; 2009 c 88 art 2 s 25; 2012 c 187 art 1 s 47
MN Stat § 282.12 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.12 — All Minerals Reserved.

282.12 ALL MINERALS RESERVED. Any conveyance of forfeited lands shall be subject to exceptions and reservations in this state, in trust for the taxing districts of all minerals and mineral rights. History:  (2139-24) 1935 c 386 s 10; 2011 c 112 art 7 s 8
MN Stat § 282.13 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.13 — County Land Commissioners; City Land Exchanges.

282.13 COUNTY LAND COMMISSIONERS; CITY LAND EXCHANGES. The county board may appoint a land commissioner and necessary assistants, such land commissioner to perform any or all of the following duties as directed by the county board: to gather data and information on tax-forfeited lands; make land classifications and appraisals of land, timber and other products and uses; enforce trespass laws and regulations; seize and appraise timber and other products and property cut and removed illegally from tax-forfeited lands; assist the county auditor in the sale and rental of forfeited lands and the products thereon; and such other duties concerning tax-forfeited lands as the county board may direct. Such appointment shall be for such time as the county board may determine. The compensation of said land commissioner and assistants shall be fixed by the county board and their salaries and expenses shall be paid from the forfeited tax sale fund, except that in counties having more than 300,000 and less than 450,000 inhabitants an officer or employee of a city of the first class situated therein who is appointed shall receive no additional compensation therefor. Any funds required by the commissioner of revenue for the purpose of cancellation of contracts, as provided in section 282.01, shall be paid by the county auditor upon the written order of the commissioner of revenue from moneys then available in the fund. When tax-forfeited lands have been acquired by a city of the first class for municipal purposes, and a privately owned lot lies between such tax-forfeited land, and it is in the interest of the municipality that such privately owned lot be acquired for the same municipal use to which the tax-forfeited lands have been devoted, such city of the first class may exchange on such basis as may be approved by the governing body thereof, a portion of the tax-forfeited lands acquired by the municipality for the privately owned lot, and the officers of such municipality are hereby authorized to execute deeds to carry out such purpose. History:  (2139-25) 1935 c 386 s 11; 1943 c 627 s 5; 1951 c 562 s 1; 1953 c 340 s 1; 1973 c 582 s 3; 1986 c 444
MN Stat § 282.131 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.131 — Certain Powers And Duties Delegated.

282.131 CERTAIN POWERS AND DUTIES DELEGATED. All powers and duties concerning approval of appraised timber values, forestry practices and parcels of land from which timber may be sold which are conferred upon the commissioner of natural resources, by sections 282.01 to 282.13, may be delegated by the commissioner to competent forestry field officers of the Natural Resources Department or such approval may be waived at the discretion of the commissioner in such manner as the commissioner shall prescribe shall be sufficient for the purposes of sections 282.01 to 282.13. History:  1943 c 627 s 6; 1947 c 369 s 1; 1969 c 1129 art 10 s 2; 1986 c 444
MN Stat § 282.132 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.132 — Timber Defined.

282.132 TIMBER DEFINED. As used in sections 282.01 to 282.13, "timber" means trees that will produce forest products of value, whether standing or down, and including, but not limited to, logs, bolts, pulpwood, posts, poles, cordwood, lumber and decorative material. History:  1959 c 185 s 1; 1982 c 511 s 30
MN Stat § 282.135 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.135 — Delegation By County Board.

282.135 DELEGATION BY COUNTY BOARD. Except as provided in section 282.13 and notwithstanding any other law to the contrary, the county board may delegate to the county auditor any authority, power, or responsibility relating generally to the administration of tax-forfeited land assigned to the county board this chapter. This delegation includes, but is not limited to, the authority, power, and responsibility to classify tax-forfeited land as conservation or nonconservation property; set the appraisal values and terms of sale and sell at public auction; initiate legal proceedings to cancel purchase and repurchase contracts in default status; authorize reinstatement of canceled tax-forfeited contracts; and authorize former owners and other eligible parties to repurchase tax-forfeited land. If delegation is granted under this section, the county board shall prescribe the conditions for delegation and may revoke the delegation without good cause or prior notice. If the county auditor holds elective office, no delegation shall be made under this section unless the county auditor concurs in the delegation. History:   1995 c 264 art 3 s 21