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• <br /> CLASSIFICATION OF TAX FORFEITED LANDS - MINNESOTA STATUTES 282 <br /> The act of classifying tax forfeited lands provides for direction of <br /> S authority, but does not authorize the sale or disposition of such lands in <br /> any way. <br /> All parcels of land becoming the property of the state in trust, under the <br /> provisions of any law now existing or hereafter enacted declaring the <br /> forfeiture of the lands to the state for taxes, shall be classified by the <br /> county board of teh county wherein such parcels lie as conservation or non- <br /> conservation. Provided that if any such lands are located within the <br /> boundries of any organized town, or incorporated municipality, the <br /> classification shall first be approved by such governing bopdy insofar as <br /> the lands located therein are concerned. <br /> Conservation lands <br /> Under this section, the county board may be resolution declare lands to <br /> classified as primarily suitable for timber production, and which should be <br /> sold for such purposes, subject to the approval of the commissioner of <br /> natural resources. <br /> Non-Conservation Lands <br /> Lands so classified may be offered for sale if it shall be determined by the <br /> county board that it is advisable to do so, subject to the approval of the <br /> local governing body wherein such lands lie. <br /> Lands so classified may be withheld from sale by the county board, if the <br /> • <br /> board is of the opinion that such lands may be required by the state or any <br /> municipal subdivision thereof for public purposes. <br /> Lands so classified may be acquired by any governmental subdivision of the <br /> state by direction of the county board upon payment of the appraised value, <br /> or by direction of the commissioner of revenue, subject to the approval of <br /> the county board, without payment of any consideration, but subject to <br /> certain restrictions as to public use. (Deed fees, recording fees, <br /> agricultural/conservation fees may apply.) <br />