This bill mandates that tax-forfeited land located within the boundaries of Indian reservations must be offered to the affected bands of Indians before being made available for sale to other parties. Specifically, the county auditor is required to provide written notice to the band regarding the sale of such land, and if the band expresses interest, they must submit a written offer within two weeks. If the offer meets or exceeds the appraised value, the county auditor is obligated to accept it.

The proposed new legal language is to be codified in Minnesota Statutes, chapter 282, under section 282.0197, which outlines the process for the sale of land located within Indian reservation boundaries. This change aims to ensure that Indigenous communities have the first opportunity to purchase land that may be of significance to them before it is sold to other entities.