1.1 	A bill for an act
1.2 	relating to taxation; prohibiting sales of tax-forfeited lands to owners of certain 
1.3 	property; requiring county auditors to file lists of delinquent real estate taxes;
1.4 	amending Minnesota Statutes 2010, section 282.016.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2010, section 282.016, is amended to read:
1.7 	282.016 PROHIBITED PURCHASERS; DELINQUENT TAX LIST.
1.8 		Subdivision 1.Certain officials. (a) A county auditor, county treasurer, 
1.9 	county attorney, court administrator of the district court, county assessor, supervisor 
1.10 	of assessments, deputy or clerk or an employee of such officer, a commissioner for 
1.11 	tax-forfeited lands or an assistant to such commissioner, must not become a purchaser, 
1.12 	either personally or as an agent or attorney for another person, of the properties offered 
1.13 	for sale under the provisions of this chapter in the county for which the person performs 
1.14 	duties. A person prohibited from purchasing property under this section must not directly 
1.15 	or indirectly have another person purchase it on behalf of the prohibited purchaser for 
1.16 	the prohibited purchaser's benefit or gain.
1.17 	(b) Notwithstanding paragraph (a), such officer, deputy, clerk, or employee or 
1.18 	commissioner for tax-forfeited lands or assistant to such commissioner may (1) purchase 
1.19 	lands owned by that official at the time the state became the absolute owner thereof or 
1.20 	(2) bid upon and purchase forfeited property offered for sale under the alternate sale 
1.21 	procedure described in section 282.01, subdivision 7a.
1.22 		Subd. 2.Owners of certain land. An owner of real estate that is described on the 
1.23 	list maintained under subdivision 3 at the time of a proposed sale may not purchase real 
1.24 	estate under this chapter.
2.1 		Subd. 3.Delinquent list. By February 15, 2012, each county auditor must file with 
2.2 	the commissioner of revenue a list of the parcels of land in the county upon which there 
2.3 	are delinquent taxes. By the 15th day of each month thereafter, the county auditor must 
2.4 	provide updated information on tax delinquencies. The commissioner must make this 
2.5 	report available online.
2.6 		Subd. 4.Purchase of agents. A person prohibited from purchasing property under 
2.7 	this section must not directly or indirectly have another person purchase it on behalf of the 
2.8 	prohibited purchaser for the prohibited purchaser's benefit or gain.