Minnesota Statutes
Chapter 92 — State Lands; Sales; Investment Of Proceeds
Section 92.72 — Payment Of Taxes And Assessments.

Subdivision 1. Cancellation of certificate of sale. If the state acquires an interest in real property prior to the cancellation of a certificate of sale or upon completion of the cancellation process by advertisement or court order, the state must make provision to pay all taxes, interests, costs, penalties, and assessments. The commissioner of natural resources must request the certificate of sale vendee to make a good faith attempt to pay the debt. If the commissioner determines that the vendee is unwilling or unable to pay the debt, the commissioner may pay the debt and seek redress against the vendee.
Subd. 2. Voluntary and involuntary reversions. (a) If a grantee on a certificate of sale or state deed desires the state to exercise its reversionary interest in real property, the grantee must pay all real estate taxes, costs, interest, penalties, and assessments on the property prior to reversion.
(b) If a grantee on a certificate of sale or state deed breaches the contractual terms of the certificate or deed, the commissioner of natural resources must request the grantee to make a good faith attempt to pay all real estate taxes, costs, interest, penalties, and assessments on the property prior to reversion. If the commissioner determines that the grantee is unwilling or unable to pay the debt, the commissioner may pay the debt and seek redress against the grantee.
1997 c 216 s 74

Structure Minnesota Statutes

Minnesota Statutes

Chapters 92 - 94 — Lands And Minerals

Chapter 92 — State Lands; Sales; Investment Of Proceeds

Section 92.01 — State Public Lands Or State Lands.

Section 92.02 — Authority.

Section 92.025 — School Trust Land Definition.

Section 92.03 — Minimum Price Of Lands.

Section 92.04 — Minimum Price Of Certain State Lands.

Section 92.05 — Salt Lands.

Section 92.06 — Payments; Interest.

Section 92.07 — Sales By Subdivisions.

Section 92.08 — Surveys And Resurveys.

Section 92.10 — Maps And Plats.

Section 92.115 — Valuation Of State Lands; Minimum Bid.

Section 92.12 — Appraisal Of School And Other State Lands.

Section 92.122 — Compensating Permanent School Fund.

Section 92.13 — State Lands; Date Of Sale.

Section 92.14 — Sale; Notice.

Section 92.145 — Unsold Lands.

Section 92.15 — Application.

Section 92.16 — Certificate Of Sale.

Section 92.163 — Extension For Payment On State Land Certificates.

Section 92.165 — Certificate Of Release.

Section 92.17 — Effect Of Certificate; Record.

Section 92.18 — Divided Certificates.

Section 92.19 — Assignment; Extensions Of Payment.

Section 92.20 — Void Sales; Refund.

Section 92.21 — Redemption Of Forfeited State Lands.

Section 92.211 — Time Of Payment Extended.

Section 92.212 — Certain Lands Presumed Abandoned.

Section 92.213 — Limitation Of Actions.

Section 92.214 — Certificates Deemed Canceled In Certain Cases.

Section 92.215 — Taxes Canceled.

Section 92.23 — Payments; Receipts.

Section 92.24 — Money Paid To Commissioner Of Management And Budget.

Section 92.26 — Statement Of Sales.

Section 92.27 — Commissioner's Report On Close Of Sale.

Section 92.28 — Proceeds Of Sales; Distribution.

Section 92.29 — Land Patents.

Section 92.30 — State To Sell Certain Lands.

Section 92.31 — State May Exchange Land.

Section 92.32 — Governor To Execute Conveyances.

Section 92.321 — Sale For Forestry Purposes.

Section 92.34 — County Land Classification Committee.

Section 92.35 — Duties And Powers.

Section 92.36 — Lands Classified.

Section 92.37 — Report To Legislature.

Section 92.45 — State Land On Meandered Lakes Withdrawn From Sale.

Section 92.46 — Lands As Campgrounds.

Section 92.461 — Peat Lands.

Section 92.50 — Unsold Lands Subject To Sale May Be Leased.

Section 92.501 — Leasing Lands To Farm Wild Rice.

Section 92.502 — Leasing Tax-forfeited And State Lands.

Section 92.503 — Conservation Planning Leases.

Section 92.51 — Taxation; Redemption; Special Certificate.

Section 92.685 — Land Management Account.

Section 92.69 — Endowment Account.

Section 92.70 — Land Use Trespass.

Section 92.71 — Direct Sale To Department Employee Prohibited.

Section 92.72 — Payment Of Taxes And Assessments.

Section 92.80 — Expedited Exchange Of Land Within Boundary Waters Canoe Area Wilderness For Federally Owned Lands.

Section 92.82 — Private Sale Of Surplus State Land Within Boundary Waters Canoe Area Wilderness; Cook, Lake, And St. Louis Counties.

Section 92.83 — Condemnation Of School Trust Land.