A bill for an act
relating to taxation; property; modifying distribution of excess proceeds from sales
of tax-forfeited property; providing grants for environmental remediation of
tax-forfeited property; appropriating money; amending Minnesota Statutes 2022,
sections 281.23, subdivision 2; 282.01, by adding subdivisions; 282.08; proposing
coding for new law in Minnesota Statutes, chapter 116.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
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For the purposes of this section, "commissioner" means the
commissioner of the Pollution Control Agency.
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The commissioner must
establish a program to award grants to counties to address blight conditions and remediate
environmental contamination on properties that have come under county ownership or are
being held in trust for the taxing districts by the state.
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A grant awarded to a county under this section may be
expended for:
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(1) remediating contamination at tax-forfeited properties; or
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(2) correcting blighted conditions at tax-forfeited properties.
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A county seeking a grant under this section must file an application
with the commissioner on a form prescribed by the commissioner. The application must
contain, at a minimum:
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(1) a description of the property, including documentation of its public ownership;
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(2) the results of any testing or monitoring indicating the presence of a hazardous
substance or a pollutant or contaminant on the tax-forfeited property or the reason for
suspecting that a hazardous substance or a pollutant or contaminant is present on the
tax-forfeited property;
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(3) proof of blight or substandard structures that create conditions of concern for public
safety, health, and the environment;
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(4) a proposed remediation plan describing any assessment and removal activities
proposed;
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(5) the estimated cost of the proposed remediation plan;
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(6) the source and amount of any nongrant money that will be contributed to the
remediation plan; and
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(7) any other information required by the commissioner.
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Beginning in fiscal year 2025, $....... is appropriated annually
from the general fund to the commissioner of the Pollution Control Agency for awarding
grants under this section.
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Minnesota Statutes 2022, section 281.23, subdivision 2, is amended to read:
The notice of expiration of redemption must contain the tax parcel
identification numbers and legal descriptions of parcels subject to notice of expiration of
redemption provisions prescribed under subdivision 1. The notice must also indicate the
names of taxpayers and fee owners of record in the office of the county auditor at the time
the notice is prepared and names of those parties who have filed their addresses according
to section 276.041 and the amount of payment necessary to redeem as of the date of the
notice. At the option of the county auditor, the current filed addresses of affected persons
may be included on the notice. The notice is sufficient if substantially in the following form:
"NOTICE OF EXPIRATION OF REDEMPTION
Office of the County Auditor
County of ......................., State of Minnesota.
To all persons having an interest in lands described in this notice:
You are notified that the parcels of land described in this notice and located in the county
of ................................, state of Minnesota, are subject to forfeiture to the state of Minnesota
because of nonpayment of delinquent property taxes, special assessments, penalties, interest,
and costs levied on those parcels. The time for redemption from forfeiture expires if a
redemption is not made by the later of (1) 60 days after service of this notice on all persons
having an interest in the lands of record at the office of the county recorder or registrar of
titles, or (2) by the second Monday in May. The redemption must be made in my office.
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IMPORTANT: If you believe that the value of your interest in the parcels, including
any interests in iron-bearing stockpiles, minerals, or mineral interests, may exceed the total
amount of the delinquent taxes, special assessments, penalties, interest, and costs levied on
those parcels, you must provide notice before the expiration of the period of redemption by
submitting a written statement to the county auditor. If you provide the notice, you may be
entitled to monetary compensation after forfeiture. If you do not provide the notice prior to
expiration of the redemption period, all of your interests in the property will be subject to
forfeiture.
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| Names (and Current Filed Addresses) for the Taxpayers and Fee Owners and Those Parties Who Have Filed Their Addresses Pursuant to section 276.041 |
Legal Description |
Tax Parcel Number |
Amount Necessary to Redeem as of Date of Notice |
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FAILURE TO REDEEM THE LANDS PRIOR TO THE EXPIRATION
OF REDEMPTION WILL RESULT IN THE LOSS OF THE LAND AND
FORFEITURE TO THE STATE OF MINNESOTA.
Inquiries as to these proceedings can be made to the County Auditor for ............... County,
whose address is set forth below.
Witness my hand and official seal this ............................ day of ................, .......
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The notice must be posted by the auditor in the auditor's office, subject to public
inspection, and must remain so posted until at least one week after the date of the last
publication of notice, as provided in this section. Proof of posting must be made by the
certificate of the auditor, filed in the auditor's office.
Minnesota Statutes 2022, section 282.01, is amended by adding a subdivision to
read:
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(a)
If any interested party files a written statement with the county auditor after service of the
notice required in section 281.23 and before expiration of the period of redemption,
notwithstanding anything in this chapter, the county must auction the parcels, except for
any interests in iron-bearing stockpiles, minerals, or mineral interests, which are transferred
to the state. The county must auction the property by offering it for sale as provided in
section 282.02, except that the minimum sale price for a parcel sold pursuant to this
subdivision is the sum of the delinquent taxes, special assessments, penalties, interests, and
costs levied on the parcel. If the property cannot be sold for more than the sum of the
delinquent taxes, special assessments, penalties, interest, and costs levied on those parcels,
the sale may be canceled and the parcels disposed of as otherwise provided in this chapter.
If the property is sold for more than the sum of the delinquent taxes, special assessments,
penalties, interest, and costs levied on those parcels, proceeds of the sale must be apportioned
as provided in section 282.08.