Chapter 282 — Tax-forfeited Land; Initial Sale

282.005 Tax-forfeited Land; Initial Sale Counties must first sell tax-forfeited land at public auction before managing it in other ways. 282.007 Land Withdrawn From Initial Sale The commissioner of natural resources may pull certain land from the initial tax-forfeiture sale. 282.01 Tax-forfeited Lands; Classification, Sale This section has been repealed or renumbered and is no longer in effect. 282.011 Classification and Sale Tax-forfeited land must be classified as conservation or nonconservation and then sold or managed accordingly. 282.012 Prior Owner May Purchase; Conditions The former owner may buy back a tax-forfeited parcel before the public sale by paying the appraised value. 282.013 This section has been repealed or renumbered and is no longer in effect. 282.014 Completion of Sale, Fee, Conveyance Recorded After a buyer meets all sale terms, the county auditor completes the sale, records the deed, and collects fees. 282.015 Proceeds of Sale Money from tax-forfeited land sales is distributed the same way as other state land sale proceeds. 282.016 Prohibited Purchasers County officials involved in the sale process cannot buy tax-forfeited land, nor can their close relatives. 282.017 Conveyance of Interests to Governments The county auditor may transfer tax-forfeited land to government entities for public purposes. 282.018 Land by Public Waters, Nonforested Marginal Land, Wetlands Tax-forfeited land near public waters, wetlands, or marginal land has special rules for management and sale. 282.019 Land Subject to Hazardous Substance or Petroleum Release Tax-forfeited land with a hazardous substance or petroleum release has special sale and cleanup rules. 282.0195 Superfund and Storage Tank Sites; Affidavit, Notice Tax-forfeited land on a Superfund or storage tank cleanup site requires a notice and affidavit before sale. 282.0197 Sale of Land Located Within Boundary of Indian Reservations Tax-forfeited land within an Indian reservation must first be offered to the tribal government before public sale. 282.02 List of Lands for Sale; Notice; Online Auctions Permitted The county auditor prepares a list of tax-forfeited lands for sale, publishes notice, and may use online auctions. 282.021 This section has been repealed or renumbered and is no longer in effect. 282.03 Limitations in Use of Lands The county board may attach conditions limiting how tax-forfeited land can be used after sale. 282.031 This section has been repealed or renumbered and is no longer in effect. 282.032 This section has been repealed or renumbered and is no longer in effect. 282.033 This section has been repealed or renumbered and is no longer in effect. 282.034 This section has been repealed or renumbered and is no longer in effect. 282.035 This section has been repealed or renumbered and is no longer in effect. 282.036 This section has been repealed or renumbered and is no longer in effect. 282.037 This section has been repealed or renumbered and is no longer in effect. 282.038 Veteran's Credit for Agricultural Land Veterans of World War I, II, or the Korean conflict get credit toward purchasing forfeited agricultural land. 282.039 This section has been repealed or renumbered and is no longer in effect. 282.04 Timber Sales; Land Use, Lease, Partition, Easement The county auditor may sell timber, lease land, grant easements, and partition tax-forfeited parcels. 282.041 Alternative Recording for County Forest Road Counties may record easements for county forest roads on tax-forfeited land using an alternative process. 282.05 Proceeds Apportioned Net proceeds from sales or rentals of forfeited land are split among the state and local taxing districts. 282.06 Exemption of Certain Lands Certain tax-forfeited lands within game preserves or designated areas are exempt from the sale process. 282.07 Auditor to Cancel Taxes After land forfeits to the state, the county auditor must cancel all outstanding taxes on that parcel. 282.08 Apportionment of Proceeds to Taxing Districts Net proceeds from forfeited land sales or rentals are distributed to taxing districts based on their share of the tax. 282.09 Forfeited Tax Sale Fund Counties must keep a forfeited tax sale fund to hold sale proceeds and pay costs of managing forfeited land. 282.10 This section has been repealed or renumbered and is no longer in effect. 282.11 This section has been repealed or renumbered and is no longer in effect. 282.12 All Minerals Reserved The state keeps all mineral rights when tax-forfeited land is sold, held in trust for the taxing districts. 282.13 County Land Commissioners; City Land Exchanges The county board may appoint a land commissioner to manage forfeited lands, and cities may exchange land with counties. 282.131 Certain Powers and Duties Delegated Certain forestry powers and duties for tax-forfeited land are delegated to specified state and county officials. 282.132 Timber Defined Timber means trees that will produce forest products with economic value, as used in the forfeited lands statutes. 282.135 Delegation by County Board The county board may delegate its forfeited-land management duties to the county auditor or a land commissioner. 282.14 Classification as Agricultural; Sale Conditions, Generally Tax-forfeited land classified as agricultural is appraised and offered for sale under specific conditions. 282.15 Sales of Forfeited Agricultural Lands The county auditor sells forfeited agricultural land at public sale to the highest bidder. 282.151 Sale of Certain Nonconservation Lands Nonconservation land that the DNR determines is not needed may be released for public sale. 282.16 Public Sale as Agricultural Lands; Notice Agricultural forfeited land remaining unsold is offered at public sale with published notice of the terms. 282.17 Cancellation of Contracts on Default A buyer who misses a payment by more than six months may have the purchase contract canceled. 282.171 Contracts, Members of Armed Forces, Cancellation Installment contracts with armed forces members cannot be canceled during their military service. 282.18 County Auditor to Lease Lands The county auditor may lease forfeited agricultural land until it is sold. 282.19 County Collects Payments; Reports; Expenses The county treasurer collects payments, keeps records, and reports on installment contracts for forfeited land. 282.20 Mineral Rights Reserved The state reserves all mineral rights when selling forfeited agricultural land. 282.21 Form of Conveyance When the full price is paid, the state issues a quitclaim deed for forfeited agricultural land. 282.22 Nonagricultural Lands Reserved for Conservation Tax-forfeited land classified as nonagricultural is reserved for conservation and managed by the state. 282.221 Forfeited Agricultural Lands State-owned agricultural land in rural development areas is classified, appraised, and offered for sale. 282.222 Sale Agricultural land in rural development areas is sold at public auction with notice published in advance. 282.223 Taxes Canceled When forfeited land is sold under sections 282.221 to 282.226, all outstanding public tax liens are canceled. 282.224 Form of Conveyance When the full price is paid for rural development land, the state issues a quitclaim deed. 282.225 Mineral Rights Reserved The state reserves all mineral rights when selling forfeited land under the rural development provisions. 282.226 County Collects Payments; Reports; Expenses The county treasurer collects payments and reports on sales under the rural development forfeited lands program. 282.23 This section has been repealed or renumbered and is no longer in effect. 282.241 Repurchase After Forfeiture Former owners or their heirs may repurchase tax-forfeited land by paying back taxes, penalties, and costs. 282.251 Taxes and Assessments Reinstated Upon Repurchase When land is repurchased after forfeiture, the county reinstates the original special assessments on the property. 282.261 Terms of Repurchase A repurchaser must pay at least one-tenth of the amount due at the time of repurchase, with the rest in installments. 282.271 Notice of Payments Due The county auditor must mail a notice by November 30 each year telling repurchasers what payments are due. 282.281 Repurchase Subject to Existing Leases Repurchased land remains subject to any leases the county made while the land was in state ownership. 282.291 Payments, Where Made All repurchase payments must be made to the county treasurer where the land is located. 282.301 Receipts for Payments; Certification by County Auditor The county auditor certifies when full payment is made on a tax-forfeited land sale or repurchase. 282.302 Conveyance of Deed Upon Certification Once the county auditor certifies full payment, the state issues a quitclaim deed to the buyer. 282.303 Assignment of Installment Contract A repurchaser may assign the installment contract to a new buyer with county auditor approval. 282.304 Recordation of Deed; Default The quitclaim deed must be recorded, and failure to make payments can result in default and loss of the land. 282.311 Exceptions The repurchase rules do not apply to land already classified for conservation or sold at public sale. 282.321 Limitations on Land Use Repurchased forfeited land may come with conditions limiting how the owner can use it. 282.322 Forfeited Lands List The county board may file a list of forfeited lands that can be bought back by former owners. 282.323 Capitol Areas Repealed except for a provision excluding capitol area land from the repurchase program. 282.324 When Right of Repurchase Vests The right to repurchase does not become final until the full repurchase process is completed. 282.33 Lost or Destroyed Deeds If a deed for tax-forfeited land is lost or destroyed before recording, the owner may apply for a new one. 282.34 This section has been repealed or renumbered and is no longer in effect. 282.341 Reinstatement of Tax-forfeited Certificate A lost or destroyed certificate of sale for tax-forfeited land can be replaced by the county auditor. 282.35 This section has been repealed or renumbered and is no longer in effect. 282.36 Fees Payable by Repurchaser A person repurchasing forfeited land must pay all recording and deed fees at the time of repurchase. 282.37 Lands Bordering Lakes and Streams, Easement to State The state may take an easement on forfeited land next to lakes and streams when it is sold. 282.38 Forest Development Funds Counties may set aside money for forest development on tax-forfeited lands. 282.40 Cancellation of Installment Sale Contracts by State The state may cancel an installment sale contract for forfeited land following statutory procedures. 282.41 Sale of Tax-forfeited Leased Lands; St. Louis County St. Louis County may sell tax-forfeited land that is currently leased, with special rules for the process.