2016.09.19 CC Packet - Laserfiche WebLink

Home

the authorized public use for each parcel, (5) the names of each board member with an indication of how each one voted, and (6) the date and signature of the clerk of the county board. The Property Tax Division, acting for the DOR, will review the information on the form and either approve or disapprove the conveyance. If the conveyance is approved, the Property Tax Division will execute a conditional use deed in the name of the governmental subdivision and mail it to the county auditor. The county auditor is to have the deed recorded before forwarding it to the governmental subdivision. RULE OF REVERSION. The governmental subdivision has three years from the date of conveyance to implement the authorized public use on the tax -forfeited land. If after those three years the governmental subdivision has failed to put the land to the intended use, or has abandoned that use, the governing body of the subdivision must do one of two things: 1. With the approval of the county board, the governing body may purchase the property for an authorized public purpose at the present market value as determined by the county board, OR 2. The governing body of the subdivision may authorize the proper officers to convey the land, or the part of the land not required for an authorized public use, to the state of Minnesota in trust for the taxing districts. COST OF GOVT. ACQUISITION FOR USE DEEDS. When an application is approved, the Department of Revenue (DOR) will issue a state deed ("use deed") in the name of the governmental subdivision free of charge. (M.S. 282.01, Subd. 1a) • The issuance of the state deed "free of charge" means that the governmental subdivision does not have to pay the following costs which are charged when the parcel is sold at a private or public auction: (1) the basic sale price, (2) the state deed fee, and (3) the 3% surcharge. • The governmental subdivision does have to pay the following costs in order to record the state deed ("use deed"): (1) the state deed tax, (2) the county recording fee, and (3) the agricultural conservation fee. • The 2010 changes to M.S. 282.01 incorporated a conditional use deed fee. The new provision (M.S. 282.01, Subd. 1g) establishes an application fee of $250 for use deeds, $150 of which is refunded if the application is denied. The proceeds from the deed fee are deposited in a Department of Revenue revolving fund and are appropriated to the commissioner of revenue for making the $150 refunds and administering conditional use deed laws. Conditional use deeds are more administratively burdensome than other deeds. 3