reglab/housing_qa huggingface dataset:
MN Stat § 282.14 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.14 — Classification As Agricultural; Sale Conditions, Generally.

282.14 CLASSIFICATION AS AGRICULTURAL; SALE CONDITIONS, GENERALLY. All parcels of land becoming the absolute property of the state under the provisions of the 1938 Supplement to Mason's Minnesota Statutes of 1927, section 2139-2, and acts amendatory thereof or supplementary thereto, situated within any conservation or reforestation area created under the provisions of sections 84A.20 to 84A.30, or 84A.31 to 84A.42, shall be classified by the county board of the county wherein such parcels lie as agricultural and nonagricultural, which classification shall be approved by the commissioner of natural resources before any lands are offered for sale. The county board of the county wherein such parcels lie shall determine the appraised value of all lands classified and approved as agricultural and may reappraise annually if in their judgment it be deemed necessary to carry out the intent of sections 282.14 to 282.22. Any merchantable timber on such agricultural land shall be appraised separately, and such appraisal approved by the commissioner of natural resources. All such parcels of land, classified as agricultural, shall be sold by the state at public sale, as provided in sections 282.15 and 282.16, when it shall be determined by the county board of the county wherein such parcels lie that it is advisable to do so. No such lands shall be sold by the board of county commissioners without the approval of the commissioner of natural resources. All sales of land shall be made in accordance with the subdivisions thereof by the United States surveys unless the same shall have been subdivided into smaller parcels or lots, but no land shall be sold in larger quantity than 160 acres. History:  (2139-27b) 1939 c 320 s 1; 1969 c 1129 art 10 s 2
MN Stat § 282.15 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.15 — Sales Of Forfeited Agricultural Lands.

282.15 SALES OF FORFEITED AGRICULTURAL LANDS. The sale shall be conducted by the auditor of the county in which the parcels lie. The parcels shall be sold to the highest bidder but not for less than the appraised value. The sales shall be for cash or on the following terms: The appraised value of all merchantable timber on agricultural lands shall be paid for in full at the date of sale. At least 15 percent of the purchase price of the land shall be paid in cash at the time of purchase. The balance shall be paid in not more than 20 equal annual installments, with interest at a rate equal to the rate in effect at the time under section 549.09 on the unpaid balance each year. Both principal and interest are due and payable on December 31 each year following that in which the purchase was made. The purchaser may pay any number of installments of principal and interest on or before their due date. When the sale is on terms other than for cash in full, the purchaser shall receive from the county auditor a contract for deed, in a form prescribed by the attorney general. The county auditor shall make a report to the commissioner of natural resources not more than 30 days after each public sale showing the lands sold at the sales, and submit a copy of each contract of sale. All lands sold pursuant to this section must be restored to the tax rolls and become subject to taxation in the same manner as they were assessed and taxed before becoming the absolute property of the state for the assessment year determined under section 272.02, subdivision 38, paragraph (c). History:  (2139-27c) 1939 c 320 s 2; 1945 c 381 s 1; 1969 c 1129 art 10 s 2; 1979 c 50 s 36; 1980 c 437 s 15; 1982 c 531 s 3; 2005 c 151 art 5 s 33
MN Stat § 282.151 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.151 — Sale Of Certain Nonconservation Lands.

282.151 SALE OF CERTAIN NONCONSERVATION LANDS. In case the commissioner of natural resources shall determine, after investigation, that any lands now or hereafter forfeited to the state for nonpayment of taxes in Township 49 North, Range 23 West, in the County of Aitkin, within the conservation area created under sections 84A.20 to 84A.30, are suitable for any lawful private use and are not suitable or necessary for public use, the commissioner may, on application of the county board, authorize and approve the classification and sale of such lands as nonconservation lands, and such lands may thereupon be sold in the manner provided for the sale of agricultural lands under the provisions of sections 282.14 to 282.21, and acts amendatory thereof. History:  1945 c 467 s 1; 1969 c 1129 art 10 s 2; 1986 c 444
MN Stat § 282.16 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.16 — Public Sale As Agricultural Lands; Notice.

282.16 PUBLIC SALE AS AGRICULTURAL LANDS; NOTICE. Subdivision 1. Offer; notice. All lands so classified and appraised and remaining unsold shall be offered for sale at a public sale to be held by the county auditor at the time determined by the county board in a resolution fixing the date of the sale. The auditor shall publish a notice of the intended sale by publication once a week for two weeks in an official newspaper of the county, the last publication to be not less than ten days previous to the commencement of the sale. Notice of the sale shall be given in substantially the following form: "NOTICE OF SALE OF AGRICULTURAL LANDS Notice is hereby given that I shall sell to the highest bidder at my office in the courthouse in the city of ........................................ in the county of ..............................., the following described parcels of land forfeited to the state for nonpayment of taxes, which have been classified and appraised as provided by law. The sale will be governed by Laws 1939, chapter 320, and will commence at ............... o'clock a.m., on the ....................... day of ........................., .......            .       County Auditor      .       County, Minnesota."   If the county board of St. Louis or Koochiching Counties determines that the sale shall take place in a county facility other than the courthouse, the notice shall specify such facility and its location. Subd. 2. Lands not sold. Any lands not sold at this sale may, at any time within four months following the opening of the sale, be sold by the county auditor at a price not less than the appraised value thereof. All lands remaining unsold shall be included in the notice of sale and offered for sale by the county auditor in each following year until the same shall be sold. History:  (2139-27d) 1939 c 320 s 3; 1941 c 59; 1973 c 123 art 5 s 7; 1974 c 278 s 3; 1976 c 2 s 99; 1998 c 254 art 1 s 107
MN Stat § 282.17 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.17 — Cancellation Of Contracts On Default.

282.17 CANCELLATION OF CONTRACTS ON DEFAULT. Failure of the purchaser to make any payment of any installment or of any interest required under a contract within six months from the date on which such payment becomes due, or to pay before they become delinquent all taxes that may be levied upon the lands so purchased shall constitute a default, and thereupon the contract shall be deemed canceled, and all right, title, and interest of the purchaser, or the purchaser's heirs, representatives, or assigns in the premises shall terminate upon cancellation in accord with section 282.40. A record of such default shall be made in the state land records kept by or under the direction of the commissioner of natural resources, and a certificate of such default may be made by or under the direction of the commissioner and filed with the county treasurer or recorded in the office of the county recorder of the county in which the premises are situated. Any such record or certificate shall be prima facie evidence of the facts therein stated, but the making of such record or certificate shall not be essential to the taking effect of such cancellation and termination, and thereupon the land described in the contract shall be subject to disposition as provided in sections 282.15 and 282.16, upon first having been reclassified and reappraised as provided by section 282.14. The county auditor shall report any such default to the commissioner of natural resources on or before June 30 of each year. History:  (2139-27e) 1939 c 320 s 4; 1945 c 381 s 2; 1947 c 484 s 1; 1969 c 1129 art 10 s 2; 1976 c 181 s 2; 1983 c 342 art 15 s 32; 1986 c 444
MN Stat § 282.171 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.171 — Contracts, Members Of Armed Forces, Cancellation.

282.171 CONTRACTS, MEMBERS OF ARMED FORCES, CANCELLATION. No contract entered into by persons in the armed forces of the United States prior to their induction or enlistment for the purchase of tax-forfeited or other lands from the state of Minnesota on the installment plan shall be terminated or canceled for nonpayment of installments except as provided herein. Any person in the armed forces of the United States, who, as vendee, in any contract with the state of Minnesota for the purchase of tax-forfeited or other lands, is in default on any installment, or is unable to pay any installment or installments thereafter becoming due, and desires to retain all rights under said contract, and such contract has not heretofore been canceled and the land sold, shall during the period of military service file, or cause to be filed by an adult, with knowledge of the facts, with the county auditor or other state agency, having charge of said contract, an affidavit, giving the legal description of said lands, and the number, if any, of said contract, and stating that the vendee in said contract is in the military service of the United States, the branch of the service, the date of enlistment or induction, and that said vendee desires to retain all rights under said contract. If said affidavit is filed within the time herein limited and provided, said contract shall remain in full force and effect, notwithstanding any default or nonpayment of any installment or installments thereunder, for six months after the vendee's discharge from the military service. If said vendee fails to pay all delinquent installments within six months after being discharged, then in such event said contract may be canceled and terminated as provided in section 282.40. History:  1943 c 341 s 1,2; 1945 c 75 s 1; 1951 c 34 s 1; 1983 c 342 art 15 s 33; 1986 c 444
MN Stat § 282.18 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.18 — County Auditor To Lease Lands.

282.18 COUNTY AUDITOR TO LEASE LANDS. Until after the sale of any parcel of forfeited land classified as agricultural, the county auditor may lease such land, as directed by the county board. History:  (2139-27f) 1939 c 320 s 5
MN Stat § 282.19 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.19 — County Collects Payments; Reports; Expenses.

282.19 COUNTY COLLECTS PAYMENTS; REPORTS; EXPENSES. The county treasurer shall collect all payments made under sections 282.14 to 282.22 and place the same in a special fund and forthwith submit to the natural resources commissioner a copy of the receipt specifying the name and address of the person making the payment and the date and amount thereof, whether for principal, timber, improvements or interest, the fund to which it is applicable, and the number of the certificate. Such receipt shall be countersigned by the auditor of such county, and shall have the same force and effect as if given by the commissioner of management and budget. The county treasurer shall report all collections to the commissioner of natural resources on June 30 and December 31 of each year and at such other times when requested by the commissioner. There shall be transferred from such special fund to the revenue fund of the county the cost of giving the notices herein required and there may be paid from such fund to the members of the county board, upon warrant of the county auditor, a per diem pursuant to section 375.055, subdivision 1 and mileage as now or hereafter fixed by law, and to the county auditor and the county treasurer for their additional duties such sums as the county board may by resolution determine, not to exceed to each annually one percent of the annual receipts under sections 282.14 to 282.22, and to help to defray the costs of equipment and supplies, and for additional clerk hire in the county auditor's office such amount as the county board may by resolution determine, not to exceed annually ten percent of the annual receipts under sections 282.14 to 282.22, but in any event not to exceed the sum of $1,000 for equipment, supplies and clerk hire in any fiscal year. Where a county board has appointed a land commissioner under the provisions of section 282.13 the actual expenses of the land commissioner, together with mileage reimbursement in accordance with section 471.665 for necessary travel in gathering data and information to assist the county board in making classifications and appraisals under sections 282.14 to 282.22, shall be paid from this fund upon warrant of the county auditor. The amount remaining in the fund shall be transmitted by the county treasurer to the commissioner of natural resources as of June 30 and December 31 each year, and at such other times when requested by the commissioner, and disposed of as provided by the laws governing the fund derived from the respective areas in which the lands sold were situated. History:  (2139-27g) 1939 c 320 s 6; 1945 c 381 s 3; 1945 c 466 s 1,2; 1947 c 484 s 2; 1949 c 524 s 1; 1961 c 523 s 1; 1963 c 387 s 3; 1969 c 1129 art 10 s 2; 1975 c 301 s 5; 2003 c 112 art 2 s 50; 2009 c 101 art 2 s 109
MN Stat § 282.20 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.20 — Mineral Rights Reserved.

282.20 MINERAL RIGHTS RESERVED. Any sale of such forfeited lands shall be subject to exceptions and reservations in this state of all minerals and mineral rights. History:  (2139-27h) 1939 c 320 s 7
MN Stat § 282.21 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.21 — Form Of Conveyance.

282.21 FORM OF CONVEYANCE. When any sale has been made under sections 282.14 to 282.22, upon payment in full of the purchase price, appropriate conveyance in fee in such form as may be prescribed by the attorney general shall be issued by the commissioner of natural resources to the purchaser or the purchaser's assigns and this conveyance shall have the force and effect of a patent from the state. History:  (2139-27i) 1939 c 320 s 8; 1973 c 492 s 14; 1986 c 444; 2005 c 151 art 5 s 34
MN Stat § 282.22 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.22 — Nonagricultural Lands Reserved For Conservation.

282.22 NONAGRICULTURAL LANDS RESERVED FOR CONSERVATION. The lands classified as nonagricultural, as provided under section 282.14, shall be reserved and dedicated to conservation purposes to be managed as provided by the laws governing the respective areas in which the same are situated. History:  (2139-27j) 1939 c 320 s 9
MN Stat § 282.221 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.221 — Forfeited Agricultural Lands.

282.221 FORFEITED AGRICULTURAL LANDS. Subdivision 1. Classified and sold. All lands which become the absolute property of the state under the provisions of section 84A.07, and are suitable for agricultural purposes, shall be classified as such by the county board of the county wherein the lands are situated. No lands shall be offered for sale under the provisions of sections 282.221 to 282.226 until their classification by the county board as agricultural lands shall have been approved by the commissioner. The county auditor may with the approval of the commissioner sell any parcel of tax-forfeited land or any portion thereof to any organized or incorporated governmental subdivision of the state for any public purpose for which the subdivision may acquire property at not less than the appraised value thereof as determined by the county board. Subd. 2. Appraisal. All lands which have become the absolute property of the state under the provisions of section 84A.07 and are classified as agricultural lands shall be appraised by the county board of the county wherein the lands are situated, and this appraisal shall be filed in the office of the auditor of the county. Any merchantable timber on such lands shall be appraised separately and such appraisal shall be approved by the commissioner. The county board may reappraise any such lands when, in its judgment, the reappraisal is necessary in effectuating the provisions of sections 282.221 to 282.226, but no such lands shall be appraised more than once in any 12-month period. History:  (5620-13 1/2, 5620-13 1/2a) 1935 c 210 s 1,2; 1941 c 278 s 1,2
MN Stat § 282.223 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.223 — Taxes Canceled.

282.223 TAXES CANCELED. When any lands shall be sold under sections 282.221 to 282.226 all public liens thereon for taxes, special assessments, and other charges, whether extended on the tax lists or not, shall forthwith be canceled, and the county auditor, county treasurer, and county recorders shall note such cancellation upon the records of their respective offices. History:  (5620-13 1/2f) 1935 c 210 s 7; 1976 c 181 s 2
MN Stat § 282.224 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.224 — Form Of Conveyance.

282.224 FORM OF CONVEYANCE. When any sale has been made under sections 282.221 to 282.226, upon payment in full of the purchase price, appropriate conveyance in fee, in such form as may be prescribed by the attorney general, shall be issued by the commissioner of natural resources to the purchaser or the purchaser's assignee, and the conveyance shall have the force and effect of a patent from the state. History:  (5620-13 1/2g) 1935 c 210 s 8; 1971 c 25 s 57; 1986 c 444; 2005 c 151 art 5 s 35
MN Stat § 282.225 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.225 — Mineral Rights Reserved.

282.225 MINERAL RIGHTS RESERVED. Every certificate of sale and instrument of conveyance issued under sections 282.221 to 282.226 shall state that the sale or conveyance does not include any right, title, or interest in or to any iron, coal, copper, gold, or other valuable minerals which may be upon the land therein described, and that these minerals are reserved by the state for its own use; but no instrument shall be effective to transfer any right, title, or interest in or to any such minerals, notwithstanding the failure of the proper officer to insert this statement. History:  (5620-13 1/2h) 1935 c 210 s 9
MN Stat § 282.226 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 282 — Tax-forfeited Land Sales|Section 282.226 — County Collects Payments; Reports; Expenses.

282.226 COUNTY COLLECTS PAYMENTS; REPORTS; EXPENSES. The county treasurer shall collect all payments of principal and interest made under sections 282.221 to 282.226, place the same in a special fund, and forthwith submit to the natural resources commissioner a copy of the receipt specifying the name and address of the person making the payment and the date and amount thereof, whether for principal, timber, improvements or interest, the fund to which it is applicable, and the number of the certificate. Such receipt shall be countersigned by the auditor of such county, and shall have the same force and effect as if given by the commissioner of management and budget. The county treasurer shall report all collections to the commissioner of natural resources on June 30 and December 31 of each year and at such other times when requested by the commissioner. There shall be transferred from this special fund to the revenue fund of the county the cost of giving the notices required in section 282.222, subdivisions 1 and 2, and there shall be paid from this fund to the members of the county board upon warrant of the county auditor $10 per day for each day necessarily consumed in the classification and appraisal of the lands under sections 282.221 to 282.226 and mileage at the rate of six cents per mile for necessary travel and to the county auditor and the county treasurer for their additional duties such sums as the county board may by resolution determine, not to exceed to each annually one percent of the annual receipts under sections 282.221 to 282.226, and to help defray the costs of equipment and supplies, and for additional clerk hire in the county auditor's office such amount as the county board may by resolution determine, not to exceed annually ten percent of the annual receipts under sections 282.221 to 282.226. Where a county board has appointed a land commissioner under the provisions of section 282.13, instead of the amount provided for costs of equipment and supplies and additional clerk hire in the county auditor's office, such amount as the county board may by resolution determine, not to exceed annually ten percent of the annual receipts under sections 282.221 to 282.226, may be transferred from such fund to the tax-forfeited land fund to help defray expenses incurred by the county land department in administering such lands. The net amount remaining in this fund shall be transmitted by the county treasurer to the commissioner of natural resources as of June 30 and December 31 each year, and at such other times when requested by the commissioner, and credited to the Red Lake Game Preserve fund created by section 84A.03. History:  (5620-13 1/2i) 1935 c 210 s 10; 1941 c 278 s 6; 1947 c 484 s 7; 1969 c 1129 art 10 s 2; 1974 c 318 s 1; 2003 c 112 art 2 s 50; 2009 c 101 art 2 s 109