Every auxiliary forest in this state must be taxed according to sections 88.49 to 88.53 and not otherwise. Except as expressly permitted by sections 88.49 to 88.53, no auxiliary forest shall be taxed for, or directly or indirectly made to contribute to, or become liable for the payment of, any tax or assessment, general or special, or any bond, certificate of indebtedness, or other public obligation of any name or kind, made, issued, or created subsequent to the filing of the contract creating the auxiliary forest, provided that temporary buildings, structures, or other fixtures located upon land within an auxiliary forest shall be valued and assessed as personal property and classified as class 3 under the general system of ad valorem taxation. In any proceeding for the making of a special improvement under the laws of this state by which any auxiliary forest will be benefited, the owner may subject the lands to assessment in the manner provided by law, by filing the owner's written consent to the assessment in the tribunal in which the proceeding is pending. The lands shall for the purposes of the improvement and assessment not be treated as lands in an auxiliary forest; but the lien of any assessment levied on lands in any auxiliary forest is subject to the provisions of the contract creating the auxiliary forest and subordinate to the lien of any tax imposed under the provisions of sections 88.49 to 88.53.
(4031-64) 1927 c 247 s 5; 1963 c 418 s 2; 1986 c 444; 1Sp2015 c 4 art 4 s 51
Structure Minnesota Statutes
Chapter 88 — Division Of Forestry
Section 88.02 — Citation; Wildfire Act.
Section 88.04 — Firebreaks; Preventing Fires.
Section 88.041 — Agreements To Prevent And Suppress Wildfires.
Section 88.05 — Roadsides; Clearing; Firebreaks.
Section 88.06 — Removing Dead Or Down Timber.
Section 88.065 — Equipment Furnished.
Section 88.067 — Grants To Local Fire Departments.
Section 88.068 — Volunteer Fire Assistance Grant Account.
Section 88.08 — Wildfire Protection Districts.
Section 88.09 — Acquiring Land For Fire Protection.
Section 88.10 — Authority Of State Forest Officers.
Section 88.11 — Assistance For Fighting Fires.
Section 88.12 — Compensating Wildfire Fighters; Emergency Expenses.
Section 88.14 — Disposal Of Slashings And Debris.
Section 88.16 — Starting And Reporting Fires.
Section 88.17 — Permission To Start Fires; Prosecution For Unlawfully Starting Fires.
Section 88.171 — Open Burning Prohibitions.
Section 88.20 — Railroad Companies To Provide Patrol Officers.
Section 88.21 — Railroads; Duties; Penalties.
Section 88.22 — Wildfire Prevention; Restrictions And Penalties.
Section 88.28 — Law Divided Into Parts.
Section 88.29 — County Boards; Jurisdiction, Powers.
Section 88.30 — Clearing And Improving Lands.
Section 88.31 — Surveys And Plats.
Section 88.32 — Appraisers; Assessing Benefits And Damages; Statements And Reports.
Section 88.33 — Hearings; Notice; Service; Date; Adjournments.
Section 88.34 — Hearing On Petition; Elimination Of Lands.
Section 88.35 — Rereference Of Petition.
Section 88.36 — Order For Improvements.
Section 88.37 — Appeals From Orders For Improvements.
Section 88.38 — Contracts For Improvements; Duties Of County Auditor; Seeding Of Cleared Lands.
Section 88.39 — Work Of Improvement; Duties Of Engineers; Payments To Contractors.
Section 88.40 — Bond Issues To Pay For Improvements.
Section 88.41 — County Auditors; Tabular Statements; Powers And Duties.
Section 88.42 — Improvements By Towns And Cities; Limitation Of Indebtedness.
Section 88.43 — Firebreaks; Clearing Lands.
Section 88.44 — Acquiring Property.
Section 88.45 — Municipalities To Cooperate.
Section 88.46 — Laws Applicable.
Section 88.491 — Expired Contracts.
Section 88.51 — Auxiliary Forests; Tax Rate, Special Taxes.
Section 88.52 — Cutting Timber; Taxation.
Section 88.523 — Auxiliary Forest Contracts; Supplemental Agreements.
Section 88.53 — Disposal After Land Ceases To Be Auxiliary Forest; Rules.
Section 88.642 — Decorative Materials.
Section 88.6435 — Decorative Materials; Buyers.
Section 88.647 — Relation To Existing Laws.
Section 88.648 — Criminal Penalties; Misdemeanor.
Section 88.73 — Administration; Delegated Powers And Duties.
Section 88.75 — Violations; Penalties.
Section 88.77 — Disposition Of Fines And Penalties.
Section 88.79 — State Forest Service To Private Owners.
Section 88.80 — Aspen Recycling Program.