Laserfiche WebLink
Iry <br />Tax Forfeited Parcels <br />A governmental subdivision may acquire a tax forfeited parcel either: <br />(1) free of charge as long as it continues to be used for the authorized public use <br />(2) by paying market value for an authorized public purpose <br />(3) by paying less than the market value if the intentions for the property meet the requirements of M.S. <br />282.01, Subd. 1a, para. (d). <br />DEFINITION: "GOVERNMENTAL. SUBDIVISION". A governmental subdivision may request to purchase a <br />parcel of tax -forfeited land or to acquire it free of charge with a "conditional use deed." The statutes do not <br />define the term, "governmental subdivision," for the purpose of either purchasing tax -forfeited land or <br />acquiring it free of charge with a conditional use deed. (M.S. 282.01, Subd. 1a) <br />The Department of Revenue (DOR) recommends that the term, "governmental subdivision," be defined in the <br />same way as the term, "political subdivision," is defined for property tax purposes. This definition includes the <br />following local taxing districts: counties, cities, townships, school districts, and special taxing districts. <br />Examples of the special taxing districts that are most likely to purchase tax -forfeited land include, but are not <br />limited to, the following: <br />(1) housing and redevelopment authorities (HRH's) under sections 469.001 to 469.047 <br />(2) economic development authorities (EDA's) under sections 469.090 to 469.1081 <br />(3) port authorities under sections 469.048 to 469.068 <br />(4) watershed districts under chapter 103D <br />See MN Stat 275.066 for a definition of special taxing districts and other entities that apply. <br />