DEPARTMENT: Property Taxation and Records
FILE TYPE: Consent Action
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Delegation Of Tax-Forfeit Land Administration Duties To Director Of Property Taxation And Records, Acting As Dakota County Treasurer-Auditor
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RESOLUTION
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WHEREAS, Minn. Stat. § 282.135, authorizes the County Board the ability to delegate its statutory authority, power, and responsibility relating to the administration of tax-forfeited land; and
WHEREAS, the County Board previously delegated to the Director of the Property Taxation and Records Department, acting as the Dakota County Treasurer-Auditor, the authority to administer tax-forfeited land pursuant to Resolution No. 15-011; and
WHEREAS, in 2024, the statutes relating to the administration of tax-forfeited land were amended to provide for additional procedures relating to the valuation, sale and administration of tax-forfeited property; and
WHEREAS, the Dakota County Property Taxation and Records Director requests the delegation of authority, power, and responsibility for managing the entire tax forfeiture process pursuant to the amended tax forfeiture statutes, including but not limited to the:
• Authority to approve former owners and eligible parties to repurchase tax-forfeit land; and
• Authority to initiate legal proceedings to cancel purchase and repurchase contracts in default status; and
• Authority to reinstate cancelled tax-forfeited contracts; and
• Authority to establish the market value at the time of forfeiture, set the appraised value, and establish the minimum bid; and
• Authority to classify tax-forfeited land as conservation or non-conservation; and
• Authority to schedule a public auction; and
• Authority to initiate legal proceedings for evictions
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WHEREAS, this delegation will streamline these processes, reduce administrative costs, and provide quicker, more responsive service to taxpayers and the public.
NOW, THEREFORE, BE IT RESOLVED, That the Dakota County Board of Commissioners hereby delegates authority, power, and responsibility to the Dakota County Property Taxation and Records Director the ability to manage the entire tax forfeiture process including but not limited to; the authority to approve former owners and eligible parties to repurchase tax-forfeit land; and the authority to initiate legal proceedings to cancel purchase and repurchase contracts in default status; and the authority to reinstate cancelled tax-forfeited contracts; and the authority to establish the market value at the time of forfeiture, set the appraised value, and establish the minimum bid; and the authority to classify tax-forfeited land as conservation or non-conservation; and the authority to schedule a public auction; and the authorly to initiate legal proceedings for evictions.
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