as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am
1.1 A bill for an act 1.2 relating to taxation; property; making changes to tax 1.3 forfeiture and delinquency procedures; amending 1.4 Minnesota Statutes 1998, sections 92.51; 279.37, 1.5 subdivisions 1, 1a, and 2; 281.23, subdivisions 2, 4, 1.6 and 6; 282.01, subdivisions 1, 4, and 7; 282.04, 1.7 subdivision 2; 282.08; 282.09; 282.241; 282.261, 1.8 subdivision 4, and by adding a subdivision; 283.10; 1.9 375.192, subdivision 2; and 383C.482, subdivision 1; 1.10 repealing Minnesota Statutes 1998, sections 92.22; 1.11 280.27; 281.13; 281.38; 284.01; 284.02; 284.03; 1.12 284.04; 284.05; and 284.06. 1.13 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.14 Section 1. Minnesota Statutes 1998, section 92.51, is 1.15 amended to read: 1.16 92.51 [TAXATION; REDEMPTION; SPECIAL CERTIFICATE.] 1.17 State lands sold by the director become taxable. A 1.18 description of the tract sold, with the name of the purchaser, 1.19 must be transmitted to the proper county auditor. The auditor 1.20 must extend the land for taxation like other land. Only the 1.21 interest in the land vested by the land sale certificate in its 1.22 holder may be sold for delinquent taxes.Upon production to the1.23county treasurer of the tax certificate given upon tax sale, in1.24case the lands have not been redeemed, the tax purchaser has the1.25right to pay the principal and interest then in default upon the1.26land sale certificate as its assignee. To redeem from a tax1.27sale, the person redeeming must pay the county treasurer, for1.28the holder and owner of the tax sale certificate, in addition to1.29all sums required to be paid in other cases, all amounts paid by2.1the holder and owner for interest and principal upon the land2.2sale certificate, with interest at 12 percent per year. When2.3the director receives the tax certificate with the county2.4auditor's certificate of the expiration of the time for2.5redemption, and the county treasurer's receipt for all2.6delinquent interest and penalty on the land sale certificate,2.7the director shall issue the holder and owner of the tax2.8certificate a special certificate with the same terms and the2.9same effect as the original land sale certificate.2.10 Sec. 2. Minnesota Statutes 1998, section 279.37, 2.11 subdivision 1, is amended to read: 2.12 Subdivision 1. [COMPOSITION INTO ONE ITEM.] Delinquent 2.13 taxes upon any parcel of real estate may be composed into one 2.14 item or amount by confession of judgment at any time prior to 2.15 the forfeiture of the parcel of land to the state for taxes, for 2.16 the aggregate amount of all the taxes, costs, penalties, and 2.17 interest accrued against the parcel, ashereinafterprovided in 2.18 this section. Taxes upon property which, for the previous 2.19 year's assessment, was classified as mineral property, 2.20 employment property, or commercial or industrial propertyshall2.21 are onlybeeligible to be composed into any confession of 2.22 judgment under this section as provided in subdivision 2.23 1a. Delinquent taxes for property which has been reclassified 2.24 from 4bb to 4b under section 273.1319 are not eligible to be 2.25 composed into any confession of judgment pursuant to this 2.26 subdivision. Delinquent taxes on unimproved land are eligible 2.27 to be composed into a confession of judgment only if the land is 2.28 classified as homestead, agricultural, or timberland in the 2.29 previous year or is eligible for installment payment under 2.30 subdivision 1a. The entire parcel is eligible for the ten-year 2.31 installment plan as provided in subdivision 2 if 25 percent or 2.32 more of the market value of the parcel is eligible for 2.33 confession of judgment under this subdivision. 2.34 Sec. 3. Minnesota Statutes 1998, section 279.37, 2.35 subdivision 1a, is amended to read: 2.36 Subd. 1a. [CLASS 3A PROPERTY.] (a) The delinquent taxes 3.1 upon a parcel of property which was classified class 3a, for the 3.2 previous year's assessment and had a total market value ofless3.3than$200,000 or less for that same assessment shall be eligible 3.4 to be composed into a confession of judgment. Property 3.5 qualifying under this subdivision shall be subject to the same 3.6 provisions as provided in this section except ashereinprovided 3.7 in paragraphs (b) to (d). 3.8(a)(b) Current year taxes and penalty due at the time the 3.9 confession of judgment is entered must be paid. 3.10 (c) The down paymentshallmust include all special 3.11 assessments due in the current tax year, all delinquent special 3.12 assessments, and 20 percent of the ad valorem tax, penalties, 3.13 and interest accrued against the parcel. The balance 3.14 remainingshall beis payable in four equal annual installments; 3.15 and 3.16(b)(d) The amounts entered in judgmentshallbear interest 3.17 at the rate provided in section 279.03, subdivision 1a, 3.18 commencing with the date the judgment is entered. The interest 3.19 rate is subject to change each year on the unpaid balance in the 3.20 manner provided in section 279.03, subdivision 1a. 3.21 Sec. 4. Minnesota Statutes 1998, section 279.37, 3.22 subdivision 2, is amended to read: 3.23 Subd. 2. [INSTALLMENT PAYMENTS.] The owner of any such 3.24 parcel, or any person to whom the right to pay taxes has been 3.25 given by statute, mortgage, or other agreement, may make and 3.26 file with the county auditor of the countywhereinin which the 3.27 parcel is located a written offer to pay the current taxes each 3.28 year before they become delinquent, or to contest the taxes 3.29 under Minnesota Statutes 1941, sections 278.01 to 278.13, and 3.30 agree to confess judgment for the amounthereinbeforeprovided, 3.31 as determined by the county auditor, and shall thereby waive. 3.32 By filing the offer, the owner waives all irregularities in 3.33 connection with the tax proceedings affecting the parcel and any 3.34 defense or objection which the owner may have to the 3.35 proceedings, andshall thereby waivealso waives the 3.36 requirements of any notice of default in the payment of any 4.1 installment or interest to become due pursuant to the composite 4.2 judgment to be so entered, and shall tender therewith. With the 4.3 offer, the owner shall tender one-tenth of the amount of the 4.4 delinquent taxes, costs, penalty, and interest, and shall tender 4.5 all current year taxes and penalty due at the time the 4.6 confession of judgment is entered. In the offer, the owner 4.7 shall agreethereinto pay the balance in nine equal 4.8 installments, with interest as provided in section 279.03, 4.9 payable annually on installments remaining unpaid from time to 4.10 time, on or before December 31 of each year following the year 4.11 in which judgment was confessed, which. The offershallmust be 4.12 substantially as follows: 4.13 "To the court administrator of the district court of 4.14 ........... county, I, ....................., am the owner of 4.15 the following described parcel of real estatesituatelocated in 4.16 .................... county, Minnesota, to-wit: 4.17 .............................. Uponwhichthat real estate there 4.18 are delinquent taxes for the year ........., and prior years, as 4.19 follows: (here insert year of delinquency and the total amount 4.20 of delinquent taxes, costs, interest, and penalty)do hereby. 4.21 By signing this document I offer to confess judgment in the sum 4.22 of $...... andherebywaive all irregularities in the tax 4.23 proceedings affectingsuchthese taxes and any defense or 4.24 objection which I may havetheretoto them, and direct judgment 4.25 to be entered for theamount hereby confessedamount stated 4.26 above,lessminus the sum of $............,hereby tenderedto 4.27 be paid with this document,beingwhich is one-tenth of the 4.28 amount ofsaidthe taxes, costs, penalty, and interest;stated 4.29 above. I agree to pay the balance ofsaidthe judgment in nine 4.30 equal, annual installments, with interest as provided in section 4.31 279.03, payable annually, on the installments remaining 4.32 unpaidfrom time to time, said. I agree to pay the installments 4.33 and interestto be paidon or before December 31 of each year 4.34 following the year in which this judgment is confessed and 4.35 current taxes each year before they become delinquent, or within 4.36 30 days after the entry of final judgment in proceedings to 5.1 contestsuchthe taxes under Minnesota Statutes1941, sections 5.2 278.01 to 278.13. 5.3 Datedthis.............., ......." 5.4 Sec. 5. Minnesota Statutes 1998, section 281.23, 5.5 subdivision 2, is amended to read: 5.6 Subd. 2. [MAY COVER PARCELS BID IN AT SAME TAX SALEFORM.] 5.7All parcels of land bid in at the same tax judgment sale and5.8having the same period of redemption shall be covered by a5.9single posted notice, but a separate notice may be posted for5.10any parcel which may be omitted. SuchThe notice of expiration 5.11 of redemption must contain the tax parcel identification numbers 5.12 and legal descriptions of parcels subject to notice of 5.13 expiration of redemption provisions prescribed under subdivision 5.14 1. The notice must also indicate the names of taxpayers and fee 5.15 owners of record in the office of the county auditor at the time 5.16 the notice is prepared and names of those parties who have filed 5.17 their addresses according to section 276.041 and the amount of 5.18 payment necessary to redeem as of the date of the notice. At 5.19 the option of the county auditor, the current filed addresses of 5.20 affected persons may be included on the notice. The notice 5.21shall beis sufficient if substantially in the following form: 5.22 "NOTICE OF EXPIRATION OF REDEMPTION 5.23 Office of the County Auditor 5.24 County of ......................., State of Minnesota. 5.25 To all personsinterestedhaving an interest inthelands 5.26hereinafterdescribed in this notice: 5.27 You areherebynotified that the parcels of land 5.28hereinafterdescribed, situatedin this notice and located in 5.29 the county of ................................, state of 5.30 Minnesota,were bid in for the state on the5.31......................... day of .......................,5.32......., at the tax judgment sale of land for delinquent taxes5.33for the year .......; that the legal descriptions and tax parcel5.34identification numbers of such parcels and names of the5.35taxpayers and fee owners and in addition those parties who have5.36filed their addresses pursuant to section 276.041, and the6.1amount necessary to redeem as of the date hereof and, at the6.2election of the county auditor, the current filed addresses of6.3any such persons, are as follows:are subject to forfeiture to 6.4 the state of Minnesota because of nonpayment of delinquent 6.5 property taxes, special assessments, and/or penalty, interest, 6.6 and costs levied on those parcels. The time for redemption from 6.7 forfeiture expires if a redemption is not made by the later of 6.8 (1) 60 days after service of this notice on all persons having 6.9 an interest in the lands of record at the office of the county 6.10 recorder or registrar of titles or (2) by the second Monday in 6.11 May. The redemption must be made in my office. 6.12 Names (and 6.13 Current Filed 6.14 Addresses) for 6.15 the Taxpayers 6.16 and Fee Owners 6.17 andin Addition6.18 Those Parties 6.19 Who Have Filed Amount 6.20 Their Addresses Tax Necessary to 6.21 Pursuant to Legal Parcel Redeem as of 6.22 section 276.041 Description Number DateHereof6.23 of Notice 6.24 ................ ........... ...... ............ 6.25 ................ ........... ...... ............ 6.26That the time for redemption of such lands from such sale6.27will expire 60 days after service of notice and the filing of6.28proof thereof in my office, as provided by law. The redemption6.29must be made in my office.6.30 FAILURE TO REDEEMSUCHTHE LANDS PRIOR TO THE EXPIRATION 6.31 OF REDEMPTION WILL RESULT IN THE LOSS OF THE LAND AND 6.32 FORFEITUREOF SAID LANDTO THE STATE OF MINNESOTA. 6.33 Inquiries as tothethese proceedingsset forth abovecan 6.34 be made to the County Auditor forthe............... Countyof6.35..............., whose address is set forth below. 6.36 Witness my hand and official seal this 7.1 ............................ day of ................, ....... 7.2 ......................... 7.3 County Auditor 7.4 (OFFICIAL SEAL) 7.5 ......................... 7.6 (Address) 7.7 ......................... 7.8 (Telephone)." 7.9SuchThe noticeshallmust be posted by the auditor in the 7.10 auditor's office, subject to public inspection, andshallmust 7.11 remain so posted until at least one week after the date of the 7.12 last publication of notice, ashereinafterprovided in this 7.13 section. Proof ofsuchpostingshallmust be made by the 7.14 certificate of the auditor, filed in the auditor's office. 7.15 Sec. 6. Minnesota Statutes 1998, section 281.23, 7.16 subdivision 4, is amended to read: 7.17 Subd. 4. [PROOF OF PUBLICATION.] An affidavit establishing 7.18 proof of publication ofsuchthe notice affidavit, as provided 7.19 by law,shallmust be filed in the office of the county 7.20 auditor. A single published noticeshall be sufficient for all7.21 may include parcels of land bid in atthe samedifferent tax 7.22 judgmentsalesales,having the same periodbut included parcels 7.23 must have a common year for expiration of redemption, and7.24covered by a notice or notices kept posted during the time of7.25the publication, as hereinbefore provided. 7.26 Sec. 7. Minnesota Statutes 1998, section 281.23, 7.27 subdivision 6, is amended to read: 7.28 Subd. 6. [SERVICE OF NOTICE.] (a)ForthwithImmediately 7.29 after the commencement ofsuchpublication or mailing the county 7.30 auditor shall deliver to the sheriff of the county or any other 7.31 person not less than 18 years of age a sufficient number of 7.32 copies ofsuchthe notice of expiration of redemption for 7.33 serviceuponon the persons in possession of all parcels of such 7.34 landas areactually occupied, and documentation if the 7.35 certified mail notice was returned as undeliverable or the 7.36 notice was not mailed to the address associated with the 8.1 property. Within 30 days after receiptthereofof the notice, 8.2 the sheriff or other person serving the notice shallmake such8.3investigationinvestigate asmay benecessary to ascertain 8.4 whether or not the parcels covered bysuchthe notice are 8.5 actually occupied parcels, and shall serve a copy ofsuchthe 8.6 notice of expiration of redemption upon the person in possession 8.7 of each parcel found to be an occupied parcel, in the manner 8.8 prescribed for serving summons in a civil action. If the 8.9 sheriff has made at least two attempts to serve the notice of 8.10 expiration of redemption, one between the weekday hours of 8:00 8.11 a.m. and 5:00 p.m. and the other on a different day and 8.12 different time period, the sheriff may accomplish this service 8.13 by posting a copy of the notice of expiration of redemption on a 8.14 conspicuous location on the parcel. The sheriff or other person 8.15 serving the notice shall make prompt return to the auditor as to 8.16 all notices so served and as to all parcels found vacant and 8.17 unoccupied and parcels served by posting.SuchThe returnshall8.18 must be madeuponon a copy ofsuchthe notice andshall be8.19 is prima facie evidence of the factsthereinstated in it. 8.20 If the notice is served by the sheriff, the sheriff shall 8.21 receive from the county, in addition to other compensation 8.22 prescribed by law,suchfees and mileage for service on persons 8.23 in possession asareprescribed by law for such service in other 8.24 cases, and shall also receivesuchcompensation for making 8.25 investigation and return as to vacant and unoccupied lands as 8.26 the county board may fix, subject to appeal to the district 8.27 court as in case of other claims against the county. As to 8.28 either service upon persons in possession or return as to vacant 8.29 lands, the sheriff shall charge mileage only for one trip if the 8.30 occupants of more than two tracts are served simultaneously, and 8.31 in such case mileageshallmust be prorated and charged 8.32 equitably against all such owners. 8.33 (b) The secretary of state shall receive sheriff's service 8.34 for all out-of-state interests. 8.35 Sec. 8. Minnesota Statutes 1998, section 282.01, 8.36 subdivision 1, is amended to read: 9.1 Subdivision 1. [CLASSIFICATION AS CONSERVATION OR 9.2 NONCONSERVATION.] It is the general policy of this state to 9.3 encourage the best use of tax-forfeited lands, recognizing that 9.4 some lands in public ownership should be retained and managed 9.5 for public benefits while other lands should be returned to 9.6 private ownership. Parcels of land becoming the property of the 9.7 state in trust under law declaring the forfeiture of lands to 9.8 the state for taxesshallmust be classified by the county board 9.9 of the county in which the parcels lie as conservation or 9.10 nonconservation. In making the classification the board shall 9.11 consider the present use of adjacent lands, the productivity of 9.12 the soil, the character of forest or other growth, accessibility 9.13 of lands to established roads, schools, and other public 9.14 services, their peculiar suitability or desirability for 9.15 particular uses and the suitability of the forest resources on 9.16 the land for multiple use, sustained yield management. The 9.17 classification, furthermore, must encourage and foster a mode of 9.18 land utilization that will facilitate the economical and 9.19 adequate provision of transportation, roads, water supply, 9.20 drainage, sanitation, education, and recreation; facilitate 9.21 reduction of governmental expenditures; conserve and develop the 9.22 natural resources; and foster and develop agriculture and other 9.23 industries in the districts and places best suited to them. 9.24 In making the classification the county board may use 9.25 information made available by any office or department of the 9.26 federal, state, or local governments, or by any other person or 9.27 agency possessing pertinent information at the time the 9.28 classification is made. The lands may be reclassified from time 9.29 to time as the county boardmay considerconsiders necessary or 9.30 desirable, except for conservation lands held by the state free 9.31 from any trust in favor of any taxing district. 9.32 If the lands are located within the boundaries of an 9.33 organized town, with taxable valuation in excess of $20,000, or 9.34 incorporated municipality, the classification or 9.35 reclassification and sale must first be approved by the town 9.36 board of the town or the governing body of the municipality in 10.1 which the lands are located. The town board of the town or the 10.2 governing body of the municipality is considered to have 10.3 approved the classification or reclassification and sale if the 10.4 county board is not notified of the disapproval of the 10.5 classification or reclassification and sale within9060 days of 10.6 the date the request for approval was transmitted to the town 10.7 board of the town or governing body of the municipality. If the 10.8 town board or governing body desires to acquire any parcel lying 10.9 in the town or municipality by procedures authorized in this 10.10 section, it must file a written application with the county 10.11 board to withhold the parcel from public sale. The application 10.12 must be filed within9060 days of the request for 10.13 classification or reclassification and sale. The county board 10.14 shall then withhold the parcel from public sale forone yearsix 10.15 months. A municipality or governmental subdivision which 10.16 exercises this provision shall pay maintenance costs incurred by 10.17 the county during the six-month period while the property is 10.18 withheld from public sale. A clerical error made by county 10.19 officials does not serve to eliminate the request of the town 10.20 board or governing body if the board or governing body has 10.21 forwarded the application to the county auditor. 10.22 Sec. 9. Minnesota Statutes 1998, section 282.01, 10.23 subdivision 4, is amended to read: 10.24 Subd. 4. [SALE: METHOD, REQUIREMENTS, EFFECTS.] The sale 10.25shallmust be conducted by the county auditor at the county seat 10.26 of the county in which the parcels lie,providedexcept that,in 10.27 St. Louis and Koochiching counties, the sale may be conducted in 10.28 any county facility within the county, and. The parcelsshall10.29 must be sold for cash only and at not less than the appraised 10.30 value, unless the county board of the countyshall havehas 10.31 adopted a resolution providing for their sale on terms, in which 10.32 event the resolutionshall controlcontrols with respectthereto10.33 to the sale. When the sale is made on terms other than for cash 10.34 only (1) a payment of at least ten percent of the purchase price 10.35 must be made at the time of purchase,thereuponand the balance 10.36shallmust be paid in no more than ten equal annual 11.1 installments, or (2) the payments must be made in accordance 11.2 with county board policy, but in no event may the board require 11.3 more than 12 installments annually, and the contract term must 11.4 not be for more than ten years.NoStanding timber or timber 11.5 productsshallmust not be removed from these lands until an 11.6 amount equal to the appraised value of all standing timber or 11.7 timber products on the lands at the time of purchase has been 11.8 paid by the purchaser; provided, that in case any. If a parcel 11.9 of land bearing standing timber or timber products is sold at 11.10 public auction for more than the appraised value, the amount bid 11.11 in excess of the appraised valueshallmust be allocated between 11.12 the land and the timber in proportion tothetheir respective 11.13 appraised valuesthereof, and no. In that case, standing timber 11.14 or timber productsshallmust not be removed from the land until 11.15 the amount of the excess bid allocated to timber or timber 11.16 products has been paid in addition to the appraised 11.17 valuethereofof the land. The purchaser is entitled to 11.18 immediate possession, subject to the provisions of any existing 11.19 valid lease made in behalf of the state. 11.20 For sales occurring on or after July 1, 1982, the unpaid 11.21 balance of the purchase price is subject to interest at the rate 11.22 determined pursuant to section 549.09. The unpaid balance of 11.23 the purchase price for sales occurring after December 31, 1990, 11.24 is subject to interest at the rate determined in section 279.03, 11.25 subdivision 1a. The interest rate is subject to change each 11.26 year on the unpaid balance in the manner provided for rate 11.27 changes in section 549.09 or 279.03, subdivision 1a, whichever, 11.28 is applicable. Interest on the unpaid contract balance on sales 11.29 occurring before July 1, 1982, is payable at the rate applicable 11.30 to the sale at the time that the sale occurred. 11.31 Sec. 10. Minnesota Statutes 1998, section 282.01, 11.32 subdivision 7, is amended to read: 11.33 Subd. 7. [COUNTY SALES; NOTICE, PURCHASE PRICE, 11.34 DISPOSITION.] The saleherein provided for shallmust commence 11.35 atsuchthe timeasdetermined by the county board of the county 11.36wherein suchin which the parcelslie, shall directare 12.1 located. The county auditor shall offer the parcels of land in 12.2 order in which they appear in the notice of sale, and shall sell 12.3 them to the highest bidder, but not for alesssum less than the 12.4 appraised value, until all of the parcels of landshallhave 12.5 been offered, and thereafter. Then the county auditor shall 12.6 sell any remaining parcels to anyone offering to pay the 12.7 appraised valuethereof, except that if the person could have 12.8 repurchased a parcel of property under section 282.012 or 12.9 282.241, that personshall not be allowed tomay not purchase 12.10 that same parcel of property at the sale under this subdivision 12.11 for a purchase price less than the sum of alldelinquenttaxes 12.12and, assessments, penalties, interest, and costs due at the time 12.13 of forfeiture computed under section 282.251,together with12.14penalties, interest, and costs that accrued or would have12.15accrued if the parcel had not forfeited to the stateand any 12.16 special assessments for improvements certified as of the date of 12.17 sale.SaidThe saleshallmust continue until allsuch12.18 the parcels are sold or until the county boardshall order12.19 orders a reappraisal orshall withdrawwithdraws any or allsuch12.20 of the parcels from sale.SuchThe list of lands may be added 12.21 to and the added lands may be sold at any time by publishing the 12.22 descriptions and appraised valuesof such. The added lands must 12.23 be: (1) parcels of landas shallthat have become forfeited and 12.24 classified as nonconservation since the commencement of any 12.25 prior saleor such; (2) parcelsas shallthat have been 12.26 reappraised, or such; (3) parcelsas shallthat have been 12.27 reclassified as nonconservation; orsuch(4) other parcelsas12.28 that are subject to sale but were omitted from the existing list 12.29 for any reason. The descriptions and appraised values must be 12.30 published in the same manner ashereinafterprovided for the 12.31 publication of the original list, provided that any. Parcels 12.32 added tosuchthe listshallmust first be offered for sale to 12.33 the highest bidder before they are sold at appraised value. All 12.34 parcels of land not offered for immediate sale, as well as 12.35 parcelsof such lands asthat are offered and not immediately 12.36 soldshall, continue to be held in trust by the state for the 13.1 taxing districts interested in each ofsaidthe parcels, under 13.2 the supervision of the county board, and such. Those parcels 13.3 may be used for public purposes until sold, as directed by the 13.4 county boardmay direct. 13.5 Sec. 11. Minnesota Statutes 1998, section 282.04, 13.6 subdivision 2, is amended to read: 13.7 Subd. 2. [RIGHTS BEFORE SALE; IMPROVEMENTS, INSURANCE, 13.8 DEMOLITION.] Until after the sale of a parcel of forfeited land 13.9 the county auditor may, with the approval of the county board of 13.10 commissioners, provide for the repair and improvement of any 13.11 building or structure located uponsuchthe parcel, and may 13.12 provide for maintenance of tax-forfeited lands, if it is 13.13 determined by the county board that such repairsor, 13.14 improvements, or maintenance are necessary for the operation, 13.15 use, preservation and safetythereof; and,of the building or 13.16 structure. If so authorized by the county board, the county 13.17 auditor may insureany suchthe building or structure against 13.18 loss or damage resulting from fire or windstorm, may purchase 13.19 workers' compensation insurance to insure the county against 13.20 claims for injury to the personsthereinemployed in the 13.21 building or structure by the county, and may insure the county, 13.22 its officers and employees against claims for injuries to 13.23 persons or property because of the management, use or operation 13.24 ofsuchthe building or structure.SuchThe county auditor may, 13.25 with the approval of the county board, provide for the 13.26 demolition ofany suchthe building or structure, which has been 13.27 determined by the county board to be within the purview of 13.28 section 299F.10, and for the sale of salvaged 13.29 materialstherefromfrom the building or structure.SuchThe 13.30 county auditor, with the approval of the county board, may 13.31 provide for the sale of abandoned personal property under either 13.32 chapter 345 or 566, as appropriate. The net proceeds from any 13.33 sale ofsuchthe personal property, salvaged materials,of13.34 timber or other products, or leases made under this lawshall13.35 must be deposited in the forfeited tax sale fund andshallmust 13.36 be distributed in the same manner as if the parcel had been sold. 14.1SuchThe county auditor, with the approval of the county 14.2 board, may provide for the demolition of any structureor14.3structureson tax-forfeited lands, if in the opinion of the 14.4 county board, the county auditor, and the land commissioner, if 14.5 therebeis one, the sale ofsuchthe land withsuchthe 14.6 structureor structures thereonon it, or the continued 14.7 existence ofsuchthe structureor structuresby reason of age, 14.8 dilapidated condition or excessive size as compared with nearby 14.9 structures, will result in a material lessening of net tax 14.10 capacities of real estate in the vicinity ofsuchthe 14.11 tax-forfeited lands, or if the demolition ofsuchthe structure 14.12 or structures will aid in disposing ofsuchthe tax-forfeited 14.13 property. 14.14 Before the sale of a parcel of forfeited land located in an 14.15 urban area, the county auditor may with the approval of the 14.16 county board provide for the gradingthereofof the land by 14.17 filling or the removal of any surplus materialtherefrom, and14.18wherefrom it. If the physical condition of forfeited lands is 14.19 such that a reasonable gradingthereofof the lands is necessary 14.20 for the protection and preservation of the property of any 14.21 adjoining owner,suchthe adjoining property owner or owners may 14.22make applicationapply to the county board to havesuchthe 14.23 grading done. If, after consideringsaidthe application, the 14.24 county board believes thatsuchthe grading will enhance the 14.25 value ofsuchthe forfeited lands commensurate with the cost 14.26 involved, it may approvethe sameit, andany suchthe work 14.27shallmust be performed under the supervision of the county or 14.28 city engineer, as the case may be, and the expensethereofpaid 14.29 from the forfeited tax sale fund. 14.30 Sec. 12. Minnesota Statutes 1998, section 282.08, is 14.31 amended to read: 14.32 282.08 [APPORTIONMENT OF PROCEEDS TO TAXING DISTRICTS.] 14.33 The net proceeds from the sale or rental of any parcel of 14.34 forfeited land, or from the sale ofanyproductstherefromfrom 14.35 the forfeited land,shallmust be apportioned by the county 14.36 auditor to the taxing districts interestedthereinin the land, 15.1 as follows: 15.2 (1)Suchthe portionas may berequired to pay any amounts 15.3 included in the appraised value under section 282.01, 15.4 subdivision 3, as representing increased value due to any public 15.5 improvement made after forfeiture ofsuchthe parcel to the 15.6 state, but not exceeding the amount certified by the clerk of 15.7 the municipality, shallmust be apportioned to the municipal 15.8 subdivision entitledtheretoto it; 15.9 (2)Suchthe portionas may berequired to pay any amount 15.10 included in the appraised value under section 282.019, 15.11 subdivision 5, representing increased value due to response 15.12 actions taken after forfeiture ofsuchthe parcel to the state, 15.13 but not exceeding the amount of expenses certified by the 15.14 pollution control agency or the commissioner of 15.15 agriculture,shallmust be apportioned to the agency or the 15.16 commissioner of agriculture and deposited in the fund from which 15.17 the expenses were paid; 15.18 (3)Suchthe portion of the remainderas may berequired to 15.19 discharge any special assessment chargeable againstsuchthe 15.20 parcel for drainage or other purpose whether due or deferred at 15.21 the time of forfeiture,shallmust be apportioned to the 15.22 municipal subdivision entitledtheretoto it; and 15.23 (4) any balanceshallmust be apportioned as follows: 15.24(a) Any(i) The county board may annually by resolution set 15.25 aside no more than 30 percent of the receipts remaining to be 15.26 used for timber development on tax-forfeited land and dedicated 15.27 memorial forests, to be expended under the supervision of the 15.28 county board. Itshallmust be expended only on projects 15.29 approved by the commissioner of natural resources. 15.30(b) Any(ii) The county board may annually by resolution 15.31 set aside no more than 20 percent of the receipts remaining to 15.32 be used for the acquisition and maintenance of county parks or 15.33 recreational areas as defined in sections 398.31 to 398.36, to 15.34 be expended under the supervision of the county board. 15.35(c) If the board does not avail itself of the authority15.36under paragraph (a) or (b)(iii) Any balance remainingshall16.1 must be apportioned as follows: county, 40 percent; town or 16.2 city, 20 percent; and school district, 40 percent,and if the16.3board avails itself of the authority under paragraph (a) or (b)16.4the balance remaining shall be apportioned among the county,16.5town or city, and school district in the proportions in this16.6paragraph above stated,provided, however, that in unorganized 16.7 territory that portion whichshouldwould have accrued to the 16.8 townshipshallmust be administered by the county board of 16.9 commissioners. 16.10 Sec. 13. Minnesota Statutes 1998, section 282.09, is 16.11 amended to read: 16.12 282.09 [FORFEITED TAX SALE FUND.] 16.13 Subdivision 1. [MONEY PLACED IN FUND; FEES AND 16.14 DISBURSEMENTS.] The county auditor and county treasurer shall 16.15 place all money received through the operation of sections 16.16 282.01 to 282.13 in a fund to be known as the forfeited tax sale 16.17 fund, and all disbursements and costsshallmust be charged 16.18 against that fund, when allowed by the county board. Members of 16.19 the county board may be paid a per diem pursuant to section 16.20 375.055, subdivision 1, and reimbursed for their necessary 16.21 expenses, and may receive mileage as fixed by law. The amount 16.22 of compensation of a land commissioner and assistants, if a land 16.23 commissioner is appointed,shallmust bein the amount16.24 determined by the county board. The county auditorshallmust 16.25 receive 50 cents for each certificate of sale, each contract for 16.26 deed and each lease executed by the auditor, and, in counties 16.27 where no land commissioner is appointed, additional annual 16.28 compensation, not exceeding $300, as fixed by the county board. 16.29 The amount of compensation of any other clerical helpthat may16.30beneeded by the county auditor or land commissionershallmust 16.31 bein the amountdetermined by the county board. All 16.32 compensation provided forherein shall bein this subdivision is 16.33 in addition to other compensation allowed by law. Fees so 16.34 charged in addition to the fee imposed in section 282.014shall16.35 must be included in the annual settlement by the county auditor 16.36 as hereinafter provided. On or before February 1 each year, the 17.1 commissioner of revenue shall certify to the commissioner of 17.2 finance, by counties, the total number of state deeds issued and 17.3 reissued during the preceding calendar year for which such fees 17.4 are charged and the total amountthereofof fees. On or before 17.5 March 1 each year, each county shall remit to the commissioner 17.6 of revenue, from the forfeited tax sale fund, the aggregate 17.7 amount of the fees imposed by section 282.014 in the preceding 17.8 calendar year. The commissioner of revenue shall deposit the 17.9 amounts received in the state treasury to the credit of the 17.10 general fund. When disbursements are made from the fund for 17.11 repairs, refunds, expenses of actions to quiet title, or any 17.12 other purpose which particularly affects specific parcels of 17.13 forfeited lands, the amount ofsuchthe disbursementsshallmust 17.14 be charged to theaccount of the taxing districts interested in17.15such parcelsforfeited tax sale fund. The county auditor shall 17.16 make an annual settlement of the net proceeds received from 17.17 sales and rentals by the operation of sections 282.01 to 282.13, 17.18 on the settlement day determined in section 276.09, for the 17.19 preceding calendar year. 17.20 Subd. 2. [EXPENDITURES.] In all counties,from said17.21"Forfeited Tax Sale Fund,"the authoritiesduly charged with the17.22execution ofresponsible for carrying out the duties imposed by 17.23 sections 282.01 to 282.13, at their discretion, may expend 17.24 moneysin repairingfrom the forfeited tax sale fund to repair 17.25 any sewer or water main either inside or outside of any curb 17.26 line situated along any property forfeited to the state for 17.27 nonpayment of taxes, to acquire and maintain equipment used 17.28 exclusively for the maintenance and improvement of tax-forfeited 17.29 lands,andto cut down, otherwise destroy or eradicate noxious 17.30 weeds on all tax-forfeited lands. In any year, the money to be17.31expended for the cutting down, destruction or eradication of17.32noxious weeds shall not exceed in amount more than ten percent17.33of the net proceeds of said "Forfeited Tax Sale Fund" during the17.34preceding calendar year, or $10,000, whichever is the lesser17.35sum, and to maintain tax-forfeited lands. 17.36 Sec. 14. Minnesota Statutes 1998, section 282.241, is 18.1 amended to read: 18.2 282.241 [REPURCHASE AFTER FORFEITURE.] 18.3 The owner at the time of forfeiture, or the owner's heirs, 18.4 devisees, or representatives, or any person to whom the right to 18.5 pay taxes was given by statute, mortgage, or other agreement, 18.6 may repurchase any parcel of land claimed by the state to be 18.7 forfeited to the state for taxes unless before the time 18.8 repurchase is made the parcel is sold under installment 18.9 payments, or otherwise, by the state as provided by law, or is 18.10 under mineral prospecting permit or lease, or proceedings have 18.11 been commenced by the state or any of its political subdivisions 18.12 or by the United States to condemnsuchthe parcel of land. The 18.13 parcel of land may be repurchased for the sum of all delinquent 18.14 taxes and assessments computed under section 282.251, together 18.15 with penalties, interest, and costs, that accrued or would have 18.16 accrued if the parcel of land had not forfeited to the state. 18.17 Except for property which was homesteaded on the date of 18.18 forfeiture,suchrepurchaseshall beis permitted during one 18.19 year only from the date of forfeiture, and in any case only 18.20 after the adoption of a resolution by the board of county 18.21 commissioners determining thattherebyby repurchase undue 18.22 hardship or injustice resulting from the forfeiture will be 18.23 corrected, or that permittingsuchthe repurchase will promote 18.24 the use ofsuchthe lands that will best serve the public 18.25 interest. If the county board has good cause to believe that a 18.26 repurchase installment payment plan for a particular parcel is 18.27 unnecessary and not in the public interest, the county board may 18.28 require as a condition of repurchase that the entire repurchase 18.29 price be paid at the time of repurchase. A repurchaseshall18.30beis subject to any easement, lease, or other encumbrance 18.31 granted by the stateprior theretobefore the repurchase, and if 18.32saidthe land is located within a restricted area established by 18.33 any county under Laws 1939, chapter 340,suchthe repurchase 18.34shallmust not be permitted unlesssaidthe resolutionwith18.35respect theretoapproving the repurchase is adopted by the 18.36 unanimous vote of the board of county commissioners. 19.1 The person seeking to repurchase under this section shall 19.2 pay all maintenance costs incurred by the county auditor during 19.3 the time the property was tax-forfeited. 19.4 Sec. 15. Minnesota Statutes 1998, section 282.261, 19.5 subdivision 4, is amended to read: 19.6 Subd. 4. [SERVICE FEE.] The county auditor may collect a 19.7 service fee to cover administrative costs as set by the county 19.8 board for each repurchasecontract approvedapplication received 19.9 after July 1, 1985. The feeshallmust be paid at the time of 19.10repurchaseapplication andshallmust be credited to the county 19.11 general revenue fund. 19.12 Sec. 16. Minnesota Statutes 1998, section 282.261, is 19.13 amended by adding a subdivision to read: 19.14 Subd. 5. [COUNTY MAY IMPOSE CONDITIONS OF REPURCHASE.] The 19.15 county auditor, after receiving county board approval, may 19.16 impose conditions on repurchase of tax-forfeited lands limiting 19.17 the use of the parcel subject to the repurchase, including, but 19.18 not limited to: environmental remediation action plan 19.19 restrictions or covenants; easements for lines or equipment for 19.20 telephone, telegraph, electric power, or telecommunications; or 19.21 other conditions which will promote the use of the lands that 19.22 will best serve the public interest. 19.23 Sec. 17. Minnesota Statutes 1998, section 283.10, is 19.24 amended to read: 19.25 283.10 [APPLICATION MUST BE MADE WITHIN TWO YEARS.] 19.26 Nosuch refundmentrefund shall be granted unless an 19.27 applicationtherefor shall be dulyfor refund is approved and 19.28 presented to the commissioner of revenue within two years from 19.29 the date ofsuch tax certificate orthe state assignment 19.30 certificate. 19.31 Sec. 18. Minnesota Statutes 1998, section 375.192, 19.32 subdivision 2, is amended to read: 19.33 Subd. 2. [PROCEDURE, CONDITIONS.] Upon written application 19.34 by the owner of any property, the county board may grant the 19.35 reduction or abatement of estimated market valuation or taxes 19.36 and of any costs, penalties, or interest on them as the board 20.1 deems just and equitable and order the refund in whole or part 20.2 of any taxes, costs, penalties, or interest which have been 20.3 erroneously or unjustly paid. Except as provided in sections 20.4 469.1812 to 469.1815, no reduction or abatement may be granted 20.5 on the basis of providing an incentive for economic development 20.6 or redevelopment. Except as provided in section 375.194, the 20.7 county boardis authorized tomay consider and grant reductions 20.8 or abatements on applications only as they relate to taxes 20.9 payable in the current year and the two prior years; provided 20.10 that reductions or abatements for the two prior years shall be 20.11 considered or granted only for (i) clerical errors, or (ii) when 20.12 the taxpayer fails to file for a reduction or an adjustment due 20.13 to hardship, as determined by the county board. The application 20.14 must include the social security number of the applicant. The 20.15 social security number is private data on individuals as defined 20.16 by section 13.02, subdivision 12. All applications must be 20.17 approved by the county assessor, or, if the property is located 20.18 in a city of the first or second class having a city assessor, 20.19 by the city assessor, and by the county auditor before 20.20 consideration by the county board, except that the part of the 20.21 application which is for the abatement of penalty or interest 20.22 must be approved by the county treasurer and county auditor. 20.23 Approval by the county or city assessor is not required for 20.24 abatements of penalty or interest. No reduction, abatement, or 20.25 refund of any special assessments made or levied by any 20.26 municipality for local improvements shall be made unless it is 20.27 also approved by the board of review or similar taxing authority 20.28 of the municipality.Before taking actionOn any reduction or 20.29 abatementwherewhen the reduction of taxes, costs, penalties, 20.30 and interest exceed $10,000, the county board shall give2020.31days'notice within 20 days to the school board and the 20.32 municipality in which the property is located. The notice must 20.33 describe the property involved, the actual amount of the 20.34 reduction being sought, and the reason for the reduction.If20.35the school board or the municipality object to the granting of20.36the reduction or abatement, the county board must refer the21.1abatement or reduction to the commissioner of revenue with its21.2recommendation. The commissioner shall consider the abatement21.3or reduction under section 270.07, subdivision 1.21.4 An appeal may not be taken to the tax court from any order 21.5 of the county board made in the exercise of the discretionary 21.6 authority granted in this section. 21.7 The county auditor shall notify the commissioner of revenue 21.8 of all abatements resulting from the erroneous classification of 21.9 real property, for tax purposes, as nonhomestead property. For 21.10 the abatements relating to the current year's tax processed 21.11 through June 30, the auditor shall notify the commissioner on or 21.12 before July 31 of that same year of all abatement applications 21.13 granted. For the abatements relating to the current year's tax 21.14 processed after June 30 through the balance of the year, the 21.15 auditor shall notify the commissioner on or before the following 21.16 January 31 of all applications granted. The county auditor 21.17 shall submit a form containing the social security number of the 21.18 applicant and such other information the commissioner prescribes. 21.19 Sec. 19. Minnesota Statutes 1998, section 383C.482, 21.20 subdivision 1, is amended to read: 21.21 Subdivision 1. [AUDITOR TO SEARCH RECORDS; CERTIFICATES.] 21.22 The St. Louis county auditor, upon written application of any 21.23 person, shallmakesearchofthe records of the auditor's office 21.24 and the county treasurer's office, and ascertain the amount of 21.25 current tax against any lot or parcel of land described in the 21.26 application and the existence of all tax liens and tax sales as 21.27 tosuchthe lot or parcel of land, and certify the result of 21.28suchthe search under the seal of office, giving the description 21.29 of the lot or parcel of land, the amount of the current tax, if 21.30 any, and all tax liens and tax sales shown by such records, and 21.31 the amountthereofof liens and tax sales, the year of tax 21.32 covered bysuchthe lien, and the date of tax sale, and the name21.33of the purchaser at such tax sale. For the purpose of 21.34 ascertaining the current tax againstsucha lot or parcel of 21.35 land, the county auditor has the right of access to the records 21.36 of current taxes in the office of the county treasurer. 22.1 Sec. 20. [REPEALER.] 22.2 Minnesota Statutes 1998, sections 92.22; 280.27; 281.13; 22.3 281.38; 284.01; 284.02; 284.03; 284.04; 284.05; and 284.06, are 22.4 repealed. 22.5 Sec. 21. [EFFECTIVE DATE.] 22.6 This act is effective September 1, 1999, except that 22.7 sections 11 to 14 are effective beginning January 1, 2000.