FACTS YOU SHOULD KNOW BEFORE BUYING LANDS

FORFEITED TO THE STATE OF MINNESOTA FOR NON-PAYMENT OF TAXES

 

Public Sales All tax forfeited lands are appraised and offered at a public sale and sold to the highest bidder.  The minimum bid acceptable is the appraised value.  

Private Sales Parcels not sold at the public sale may be purchased at private sale by anyone offering to pay the appraised value thereof.  Prices cannot be changed unless a parcel is re-appraised, advertised, and again offered at a public sale.  

Assurance Account There is established in the state treasury a tax forfeited land assurance account.  At the time of sale of a parcel of tax forfeited land, the County Auditor shall collect, in full, an amount equal to 3% of the total sale price of the land, which amount is in addition to the total sale price of the land.  

Conditions Sales are subject to existing leases, if any; to building restrictions appearing on record at the time of forfeiture, to easements obtained by any governmental subdivisions or agency thereof for any public purpose; to all applicable laws and ordinances; and to the condition that the appraised value does not represent a basis for future taxes.  

Local improvements constructed but not yet assessed must be assumed by the purchaser.  Reassessment of canceled improvement assessments may be made in accordance with Minnesota Statutes reading, in part, as follows:  

M.S.A. ' 429.071, subd. 4   Reassessment, tax forfeited land.  When a parcel of tax forfeited land is returned to private ownership and the parcel is benefited by an improvement for which special assessments were canceled because of the forfeiture, the municipality that made the improvement may, upon notice and hearing as provided for the original assessment, make a reassessment or a new assessment as to the parcel in an amount equal to the amount remaining unpaid on the original assessment.  

M.S.A. ' 435.23 Assessment or reassessment of tax forfeited lands returned to private ownership.  Any municipality, political subdivision, or other public authority may make a reassessment or new assessment pursuant to section  429.071, subdivision 4, notwithstanding that the original assessment may have been made pursuant to other general law or a special law.  

Title The purchaser will receive a AReceipt@ at the time of purchase and will receive a deed from the State of Minnesota through the Commissioner of Revenue at a later date.  Purchaser must pay applicable deed fees.  The law provides that this conveyance shall have the force and effect of a patent from the State.  

State Deed   A $25.00 fee must be paid by the purchaser to cover the costs of the state deed.  Payment must be paid at the time of sale.  M' 282.014  

Deed Tax   Deed tax must be paid at the time of sale. The amount of the tax is based on the amount of the sale, at the rate of 0.33% of the Basic Sale Price, with a minimum of $1.65.  M' 287.21  

Recording M' 282.301 requires full payment for recording in the County Recorder's Office before the state deed can be given to the purchaser.  The present charge for recording is $46.00 per deed.  

Information regarding forfeited lands may be obtained in the office of the Isanti County Auditor, Government Center , 555 18th Ave SW , Cambridge MN    55008 .  (763) 689-1644.  

Boundaries Isanti County is not responsible for locating boundaries of tax-forfeited lands.