Tax Forfeit Lands Enrolled Into an Easement

Administrative guidelines for implementation of MN Statutes Section 282.018, subd 2, and 103F.535, regarding county sale, exchange, or transfer of tax forfeit lands

As a result of Governor Arne Carlson’s “No – Net Loss” Wetlands Policy in 1991, Executive Order 91-3; and 1991 Laws of Minnesota Ch. 354, Art. 10, Sec. 9, amending MS 282.018, subd. 2 and MS 103F.535; state lands offered for sale, transfer or exchange that contain non-forested marginal lands or wetlands must be withdrawn from sale unless a restrictive covenant is placed on the deed that restricts these lands from being enrolled in a State program that provides payment to landowners for conserving these lands.

Local Soil and Water Conservation Districts (SWCD) are asked to make these wetland and non-forested marginal land determinations for their respective counties when requested.

General steps in the process to determine the presence of non-forested marginal lands and/or wetlands on tax forfeit lands being offered for sale, and notifying prospective purchasers:

1. The County with tax forfeit land to sell, exchange or transfer determines that it is saleable and not legally exempt by statute.
2. For all non-exempt parcels the County requests a determination of the existence of wetlands or marginal non-forested lands on the tract to be sold from the SWCD or County Land Commissioner.
3. The SWCD or County Land Commissioner completes the determination using the Notice To Prospective Purchasers/Owners Of State Land form. This form provides the required notice to prospective purchasers that there will be a deed restriction prohibiting the enrollment of the parcel into any state program that provides compensation for conservation of marginal non-forested lands or wetlands.
4. The SWCD or Land Commissioner returns the completed and signed form to the County.
5. The County includes the completed form in the file for each non-exempt land parcel to be sold.
6. The County completes the list of sale parcels for DNR approval.
7. The County receives DNR approval.
8. The County holds the sale of tax forfeit lands.
9. For each parcel sold, the County submits a completed MN Dept. of Revenue certification form.
10. The MN Dept. of Revenue completes the deed for the parcels sold that contains the deed restriction language.