Minnesota Statutes
Chapter 282 — Tax-forfeited Land Sales
Section 282.301 — Receipts For Payments; Certification By County Auditor.

When any sale has been made under sections 282.012 and 282.241 to 282.324, the purchaser shall receive from the county auditor at the time of repurchase a receipt, in such form as may be prescribed by the attorney general. When the purchase price of a parcel of land shall be paid in full, the following facts shall be certified by the county auditor to the commissioner of revenue of the state of Minnesota: the description of land and the date when the final installment of the purchase price was paid.
1945 c 296 s 7; 1973 c 582 s 3; 1983 c 342 art 15 s 36; 1985 c 300 s 15; 1986 c 444; 1994 c 416 art 1 s 39; 2005 c 151 art 5 s 36; 2021 c 7 s 1

Structure Minnesota Statutes

Minnesota Statutes

Chapters 272 - 289 — Property Taxes

Chapter 282 — Tax-forfeited Land Sales

Section 282.01 — Tax-forfeited Lands; Classification, Sale.

Section 282.011 — Classification And Sale.

Section 282.012 — Prior Owner May Purchase; Conditions.

Section 282.014 — Completion Of Sale, Fee, Conveyance Recorded.

Section 282.015 — Proceeds Of Sale.

Section 282.016 — Prohibited Purchasers.

Section 282.017 — Conveyance Of Interests To Governments.

Section 282.018 — Land By Public Waters, Nonforested Marginal Land, Wetlands.

Section 282.019 — Land Subject To Hazardous Substance Or Petroleum Release.

Section 282.0195 — Superfund And Storage Tank Sites; Affidavit, Notice.

Section 282.02 — List Of Lands For Sale; Notice; Online Auctions Permitted.

Section 282.03 — Limitations In Use Of Lands.

Section 282.038 — Veteran's Credit For Agricultural Land.

Section 282.04 — Timber Sales; Land Use, Lease, Partition, Easement.

Section 282.041 — Alternative Recording For County Forest Road.

Section 282.05 — Proceeds Apportioned.

Section 282.06 — Exemption Of Certain Lands.

Section 282.07 — Auditor To Cancel Taxes.

Section 282.08 — Apportionment Of Proceeds To Taxing Districts.

Section 282.09 — Forfeited Tax Sale Fund.

Section 282.12 — All Minerals Reserved.

Section 282.13 — County Land Commissioners; City Land Exchanges.

Section 282.131 — Certain Powers And Duties Delegated.

Section 282.132 — Timber Defined.

Section 282.135 — Delegation By County Board.

Section 282.14 — Classification As Agricultural; Sale Conditions, Generally.

Section 282.15 — Sales Of Forfeited Agricultural Lands.

Section 282.151 — Sale Of Certain Nonconservation Lands.

Section 282.16 — Public Sale As Agricultural Lands; Notice.

Section 282.17 — Cancellation Of Contracts On Default.

Section 282.171 — Contracts, Members Of Armed Forces, Cancellation.

Section 282.18 — County Auditor To Lease Lands.

Section 282.19 — County Collects Payments; Reports; Expenses.

Section 282.20 — Mineral Rights Reserved.

Section 282.21 — Form Of Conveyance.

Section 282.22 — Nonagricultural Lands Reserved For Conservation.

Section 282.221 — Forfeited Agricultural Lands.

Section 282.222 — Sale.

Section 282.223 — Taxes Canceled.

Section 282.224 — Form Of Conveyance.

Section 282.225 — Mineral Rights Reserved.

Section 282.226 — County Collects Payments; Reports; Expenses.

Section 282.241 — Repurchase After Forfeiture.

Section 282.251 — Taxes And Assessments Reinstated Upon Repurchase.

Section 282.261 — Terms Of Repurchase.

Section 282.271 — Notice Of Payments Due.

Section 282.281 — Repurchase Subject To Existing Leases.

Section 282.291 — Payments, Where Made.

Section 282.301 — Receipts For Payments; Certification By County Auditor.

Section 282.302 — Conveyance Of Deed Upon Certification.

Section 282.303 — Assignment Of Installment Contract.

Section 282.304 — Recordation Of Deed; Default.

Section 282.311 — Exceptions.

Section 282.321 — Limitations On Land Use.

Section 282.322 — Forfeited Lands List.

Section 282.323 — Capitol Areas.

Section 282.324 — When Right Of Repurchase Vests.

Section 282.33 — Lost Or Destroyed Deeds.

Section 282.341 — Reinstatement Of Tax-forfeited Certificate.

Section 282.36 — Fees Payable By Repurchaser.

Section 282.37 — Lands Bordering Lakes And Streams, Easement To State.

Section 282.38 — Forest Development Funds.

Section 282.40 — Cancellation Of Installment Sale Contracts By State.