DEPARTMENT: Property Taxation and Records
FILE TYPE: Consent Action
TITLE
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Adoption Of Revisions To Policy No. 8003, Conveyance Of Tax Forfeited Property To Local Government Unit
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RESOLUTION
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WHEREAS, in 2024, in Chapter 282, the statutes relating to the administration of tax forfeited land were amended to update the requirements for public auctions, the department of natural resources review, and the hold process for local government units or state agencies; and
WHEREAS, the Dakota County Board of Commissioners adopted Abatement Policy No. 8003 in 2014 and revise the policy in 2020; and
WHEREAS, the Property Taxation and Records Department has reviewed Policy No. 8003 as a part of legislative changes; and
WHEREAS, staff recommends changes to Policy No. 8003, including:
• The minimum bid is defined as the sum of delinquent taxes, special assessments, penalties, interests, and costs assigned to the parcel.
• The county auditor must first hold a public auction within six months of a property forfeiting.
• If the property is not sold at public auction, the property remains in tax forfeiture status which will allow for a local government unit to acquire.
• The county auditor must provide notice to the commissioner of natural resources of the forfeiture of any lands eligible to be withheld or withdrawn from sale under this section.
• Notice must be provided within 30 days of either the filing of the certificate of forfeiture pursuant to section 281.23, subdivision 9, or the date the property is vacated by the occupant, whichever is later.
• Within 30 days of this notice, the commissioner of natural resources must notify the county auditor of a decision to withhold or withdraw a property from the sale under section 282.005, and the county auditor must hold a public auction within six months of a property forfeiting.
• If the property is not sold at public auction, the property remains in tax forfeiture status.
• If a local government unit or state agency wishes to acquire a tax-forfeit property, it may request a six-month hold on the property.
NOW, THEREFORE, BE IT RESOLVED, That the Dakota County Board of Commissioners hereby adopts the proposed amendments to Policy No. 8003, Conveyance of Tax Forfeited Property to Local Government Unit.
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