Tax forfeited lands are a significant aspect of Minnesota's property tax system. When a property owner fails to pay their property taxes, the state can take ownership of the land through a process called tax forfeiture. This means that the state acquires title to the property, and the original owner loses all rights to it. Tax forfeited lands can include a wide range of properties, from vacant lots and agricultural land to residential homes and commercial buildings. The significance of tax forfeited lands in Minnesota lies in their potential to generate revenue for local governments and support economic development initiatives.
The purpose of this article is to provide an in-depth look at tax forfeited lands in Minnesota, including the statutes that govern them and how counties manage these lands. By exploring the intricacies of the tax forfeiture process and the role of county governments in managing tax forfeited lands, we can gain a better understanding of how this system works and its impact on local communities. This article will delve into the complexities of tax forfeited lands, examining the laws and regulations that govern their management and disposal.
In addition to exploring Minnesota's approach to tax forfeited lands, it is also interesting to consider how other states deal with delinquent property taxes. Across the country, there are a variety of methods used to collect unpaid property taxes, from tax liens and scavenger sales to redemption periods and more. For example, some states allow investors to purchase tax liens on properties with delinquent taxes, while others hold auctions to sell off properties that have been seized due to unpaid taxes. By comparing Minnesota's approach to tax forfeited lands with those of other states, we can gain a broader understanding of the different strategies used to address delinquent property taxes and identify potential best practices.
The diversity of methods used across the country to deal with delinquent property taxes highlights the complexity of this issue. Each state has its own unique approach, reflecting local priorities and economic conditions. Some states prioritize revenue generation, while others focus on preserving affordable housing or supporting small businesses. By examining these different approaches, we can see how tax forfeited lands fit into the larger context of property taxation and local government finance. This comparison will also help to shed light on the advantages and disadvantages of Minnesota's approach, allowing us to evaluate its effectiveness in achieving its goals.
The significance of tax forfeited lands in Minnesota is not only economic but also social and environmental. These lands can provide opportunities for community development, conservation, and recreation, among other uses. However, they can also pose challenges, such as maintaining abandoned properties or addressing environmental hazards. By understanding how counties manage tax forfeited lands, we can better appreciate the complexities of this issue and the trade-offs involved in different management strategies. This knowledge can inform policy decisions and help to ensure that tax forfeited lands are used in ways that benefit local communities and support sustainable development.
The management and disposal of tax forfeited lands in Minnesota are governed by a complex set of statutes and regulations. At the heart of this framework is Minnesota Statutes Chapter 281, which outlines the process of tax forfeiture. This chapter explains how property taxes become delinquent, how the county auditor and treasurer work together to identify and certify delinquent properties, and how the state ultimately takes ownership of these properties through the tax forfeiture process. Understanding Chapter 281 is essential for grasping the basics of tax forfeited lands in Minnesota, as it provides the foundation for all subsequent actions related to these properties.
In addition to Chapter 281, Minnesota Statutes Chapter 282 plays a crucial role in governing tax forfeited lands. This chapter focuses on the sale and disposition of tax-forfeited lands, providing detailed guidance on how counties can manage and dispose of these properties. Chapter 282 covers topics such as the classification of tax-forfeited lands, the prioritization of sales, and the procedures for conducting public auctions or negotiating private sales. By outlining the rules and procedures for selling or otherwise disposing of tax forfeited lands, Chapter 282 helps ensure that counties can maximize revenue and achieve their goals for these properties.
Other relevant statutes and regulations also contribute to the framework governing tax forfeited lands in Minnesota. For example, the Minnesota Department of Revenue provides guidance on the tax forfeiture process, including the calculation of delinquent taxes and the notification of property owners. The Minnesota Department of Natural Resources (DNR) also plays a role, particularly with regard to tax-forfeited lands that have environmental or conservation value. The DNR may work with counties to identify and prioritize properties for conservation or recreational use, helping to ensure that these lands are managed in a way that benefits the state's natural resources and the public interest.
The statutes governing tax forfeited lands in Minnesota provide a comprehensive framework for managing and disposing of these properties. By outlining the procedures for tax forfeiture, sale, and disposition, these laws help counties navigate the complex process of dealing with delinquent property taxes. At the same time, they ensure that tax forfeited lands are used in ways that benefit local communities and support state priorities, such as conservation, economic development, and affordable housing. The interplay between different statutes and regulations can be intricate, but together they provide a clear roadmap for counties to follow as they work with tax forfeited lands.
The specifics of the statutes governing tax forfeited lands are critical to understanding how this system functions in Minnesota. For instance, the laws dictate the timing and procedures for public auctions, which are an important mechanism for disposing of tax-forfeited properties. The statutes also address issues such as the minimum bid requirements, the payment terms for successful bidders, and the handling of unsold properties. By delving into these details, it becomes clear how the statutory framework supports the efficient and effective management of tax forfeited lands, balancing the needs of local governments, property owners, and the broader community.
Furthermore, the statutes governing tax forfeited lands in Minnesota are designed to be flexible, allowing counties to adapt to changing circumstances and priorities. For example, counties may choose to hold public auctions or negotiate private sales, depending on their goals and the characteristics of the properties involved. The laws also provide for different classifications of tax-forfeited lands, such as conservation or agricultural lands, which can influence how these properties are managed and disposed of. This flexibility is essential, as it enables counties to respond to local needs and opportunities while still operating within a clear and consistent statutory framework.
In Minnesota, counties play a crucial role in managing tax forfeited lands. The county auditors and treasurers are responsible for overseeing the tax forfeiture process and ensuring that these properties are properly managed. The county auditor maintains records of delinquent taxes and tracks the progress of properties through the tax forfeiture process. The county treasurer is involved in the financial aspects of managing tax forfeited lands.
Counties must classify and prioritize tax forfeited lands for disposal or other uses. This classification process involves evaluating the characteristics of each property, such as its location, size, and condition. By prioritizing tax forfeited lands, counties can ensure that they are using these properties in a responsible manner.
Counties have policies and procedures in place for managing tax forfeited lands. These policies and procedures may vary from county to county, depending on their specific needs and priorities. The management of tax forfeited lands is subject to state and federal laws and regulations, which counties must follow.
Managing tax forfeited lands can be a complex process, involving various tasks and responsibilities. County staff must stay organized and ensure that all necessary paperwork and documentation are in order. Counties must also respond to inquiries and concerns from the public regarding tax forfeited lands.
The goal of managing tax forfeited lands is to use these properties in a way that benefits the county and its residents. This may involve selling properties, using them for public purposes, or partnering with other organizations to develop and utilize the land. By managing tax forfeited lands effectively, counties can generate revenue, support local development, and promote the well-being of their communities.
In general, the management of tax forfeited lands involves a range of activities, including property appraisal, marketing, and sale. Counties may also use tax forfeited lands for conservation, recreation, or other public purposes. The specific approaches used by counties may vary, but the overall goal is to manage these properties in a responsible and effective manner.
Counties in Minnesota are required to follow state laws and regulations when managing tax forfeited lands. This includes complying with statutes related to tax forfeiture, property management, and public land sales. By following these laws and regulations, counties can ensure that they are managing tax forfeited lands in a lawful and transparent manner.
Overall, the management of tax forfeited lands is an important function of county government in Minnesota. By prioritizing these properties, following established policies and procedures, and complying with state and federal laws, counties can use tax forfeited lands to benefit their communities and promote local development.
In Minnesota, many counties hold auctions to dispose of tax forfeited lands. This method allows counties to sell properties to the highest bidder, generating revenue and returning the land to private ownership. The types of auctions used can vary, with some counties opting for oral auctions, where bidders gather in person to place bids, while others use sealed bid auctions, where bids are submitted in writing. Some counties have also begun using online auctions, which provide greater convenience and accessibility for potential buyers.
The process for preparing and conducting auctions typically involves several steps. First, the county must identify the properties to be sold and determine their minimum bid prices. This may involve appraising the properties or researching their market value. Next, the county must advertise the auction, notifying potential buyers of the properties available and the terms of the sale. This can include publishing notices in local newspapers, posting information on the county's website, or sending mailings to interested parties. On the day of the auction, county staff typically oversee the bidding process, ensuring that all bids are properly recorded and that the highest bidder is declared the winner.
The use of auctions as a method for disposing of tax forfeited lands has both benefits and drawbacks. One advantage is that auctions can generate significant revenue for counties, which can be used to fund public services or pay off debts. Additionally, auctions provide an opportunity for private buyers to purchase properties at competitive prices, potentially leading to new development or investment in the area. However, auctions can also be unpredictable, with bidding wars driving up prices or, conversely, a lack of interest resulting in low sale prices.
Some counties in Minnesota have reported successful auction sales, with properties selling for significant amounts above their minimum bid prices. For example, a county may hold an auction for a parcel of land that has been appraised at $10,000, only to see it sell for $15,000 or more. In these cases, the county benefits from the increased revenue, and the buyer acquires a property at a price they are willing to pay. On the other hand, some auctions may not attract much interest, resulting in properties selling for lower prices than expected.
The process of preparing for an auction can be time-consuming and requires careful planning. County staff must ensure that all necessary documents are in order, including title reports, property descriptions, and terms of sale. They must also coordinate with other county departments, such as the treasurer's office, to ensure that all financial aspects of the sale are handled properly. Additionally, counties may need to comply with state or federal regulations governing the sale of public lands, which can add complexity to the process.
Overall, auctions provide a means for counties in Minnesota to dispose of tax forfeited lands in a transparent and competitive manner. While there are potential drawbacks to this method, many counties have found it to be an effective way to generate revenue and return properties to private ownership. By understanding the process and benefits of auctions, counties can make informed decisions about how to manage their tax forfeited lands and achieve their goals.
Counties in Minnesota must follow established procedures when conducting auctions for tax forfeited lands. This includes providing clear instructions to bidders, ensuring that all bids are properly recorded, and declaring the highest bidder the winner. By following these procedures, counties can ensure that the auction process is fair and transparent, and that all parties involved are treated equally.
The use of online auctions has become more common in recent years, providing greater convenience and accessibility for potential buyers. Online auctions allow bidders to participate remotely, using a computer or mobile device to place bids. This can be particularly useful for counties with limited staff or resources, as it reduces the need for in-person bidding and simplifies the auction process.
In Minnesota, counties are required to follow state laws and regulations when conducting auctions for tax forfeited lands. This includes complying with statutes related to public land sales, auctions, and taxation. By following these laws and regulations, counties can ensure that their auctions are conducted in a lawful and transparent manner, and that all parties involved are treated fairly.
In the United States, each state has its own approach to dealing with delinquent property taxes. While Minnesota uses a system of tax forfeited lands, other states have developed alternative methods to collect unpaid taxes and manage properties with delinquent tax bills. For example, Iowa uses a tax lien system to collect delinquent property taxes. In this system, the state sells tax liens to investors, who then have the right to collect the delinquent taxes, plus interest and fees, from the property owner. This approach allows Iowa to generate revenue quickly, while also providing an opportunity for property owners to pay off their debt and avoid losing their property.
Iowa's tax lien system has several benefits, including the ability to collect delinquent taxes efficiently and effectively. By selling tax liens to investors, the state can transfer the risk of collecting unpaid taxes to private parties, freeing up resources for other important government functions. Additionally, the tax lien system provides an incentive for property owners to pay their taxes on time, as they face the possibility of losing their property if they fail to do so. However, some critics argue that tax lien systems can be unfair to low-income property owners, who may struggle to pay their taxes and face the risk of losing their homes as a result.
In contrast to Iowa's tax lien system, Illinois uses scavenger sales to dispose of properties with delinquent taxes. Scavenger sales are a type of auction where properties with unpaid taxes are sold to the highest bidder. The proceeds from the sale are then used to pay off the outstanding tax bill, with any remaining balance going to the property owner. Illinois' scavenger sales are typically held on an annual basis, and they provide an opportunity for investors to purchase properties at discounted prices. However, the scavenger sale process can be complex and time-consuming, requiring significant resources and effort from local governments.
Texas takes a different approach to dealing with delinquent property taxes, using a system of redemption periods to allow property owners to reclaim their properties after a tax sale. In Texas, when a property is sold at a tax sale, the original owner has a certain period of time (typically one to two years) to redeem the property by paying off the outstanding tax bill, plus interest and fees. This approach provides an opportunity for property owners to regain control of their properties, while also generating revenue for local governments through the collection of delinquent taxes. However, some critics argue that Texas' redemption period system can be confusing and difficult to navigate, particularly for property owners who are not familiar with the process.
Minnesota's system of tax forfeited lands is distinct from these alternative approaches. In Minnesota, when a property owner fails to pay their taxes, the state takes ownership of the property through a process called tax forfeiture. The state then manages the property, either by selling it at auction or by holding onto it for future development. While Minnesota's system has its own set of benefits and drawbacks, it is notable for its emphasis on preserving public ownership of properties with delinquent taxes. This approach allows the state to maintain control over these properties, rather than transferring them to private investors or auctioning them off to the highest bidder.
A comparison of Minnesota's tax forfeited land system with other states' approaches reveals both similarities and differences. For example, all three states (Iowa, Illinois, and Texas) use some form of public sale or auction to dispose of properties with delinquent taxes. However, the specifics of these sales vary significantly from state to state. Iowa's tax lien system is focused on generating revenue quickly, while Illinois' scavenger sales are designed to dispose of properties in a more traditional auction format. Texas' redemption period system, meanwhile, provides an opportunity for property owners to reclaim their properties after a tax sale.
Despite these differences, there are some common themes that run through all four states' approaches to delinquent property taxes. For example, each state places a strong emphasis on collecting unpaid taxes and managing properties with delinquent tax bills in a fair and efficient manner. Additionally, all four states recognize the importance of providing opportunities for property owners to pay off their debt and avoid losing their properties. However, the specific mechanisms used to achieve these goals vary significantly from state to state, reflecting different priorities and approaches to taxation and property management.
In terms of similarities with Minnesota's system, Iowa's tax lien system also involves the use of a public sale or auction to dispose of properties with delinquent taxes. Similarly, Illinois' scavenger sales involve the sale of properties to the highest bidder, which is similar to Minnesota's auction process for tax forfeited lands. Texas' redemption period system, meanwhile, provides an opportunity for property owners to reclaim their properties after a tax sale, which is similar to Minnesota's provision for property owners to redeem their properties before they are sold at auction.
The use of alternative approaches to delinquent property taxes in other states highlights the complexity and variability of taxation policies across the United States. While each state has its own unique approach to dealing with unpaid taxes, there are common themes and challenges that run through all of these systems. By examining the strengths and weaknesses of different approaches, policymakers can gain a better understanding of how to design effective and fair systems for managing delinquent property taxes.
The benefits and drawbacks of each approach must be carefully considered in order to determine which system is most effective. For example, Iowa's tax lien system provides an efficient means of collecting delinquent taxes, but it may also lead to unfair outcomes for low-income property owners who struggle to pay their taxes. Illinois' scavenger sales provide an opportunity for investors to purchase properties at discounted prices, but they may also result in the displacement of existing property owners and tenants. Texas' redemption period system provides an opportunity for property owners to reclaim their properties, but it may also create uncertainty and confusion among property owners who are not familiar with the process.
Ultimately, the most effective approach to delinquent property taxes will depend on a variety of factors, including the specific needs and priorities of each state or local government. By examining the experiences of other states and considering the potential benefits and drawbacks of different approaches, policymakers can design systems that balance the need for efficient tax collection with the need to protect the rights and interests of property owners.
The alternative approaches to delinquent property taxes used in Iowa, Illinois, and Texas provide a useful comparison to Minnesota's system of tax forfeited lands. While each state has its own unique approach to dealing with unpaid taxes, there are common themes and challenges that run through all of these systems. By examining the strengths and weaknesses of different approaches, policymakers can gain a better understanding of how to design effective and fair systems for managing delinquent property taxes.
In the United States, each state has its own approach to dealing with delinquent property taxes. While Minnesota uses a system of tax forfeited lands, other states have developed alternative methods to collect unpaid taxes and manage properties with delinquent tax bills. For example, Iowa uses a tax lien system to collect delinquent property taxes. In this system, the state sells tax liens to investors, who then have the right to collect the delinquent taxes, plus interest and fees, from the property owner. This approach allows Iowa to generate revenue quickly, while also providing an opportunity for property owners to pay off their debt and avoid losing their property.
Iowa's tax lien system has several benefits, including the ability to collect delinquent taxes efficiently and effectively. By selling tax liens to investors, the state can transfer the risk of collecting unpaid taxes to private parties, freeing up resources for other important government functions. Additionally, the tax lien system provides an incentive for property owners to pay their taxes on time, as they face the possibility of losing their property if they fail to do so. However, some critics argue that tax lien systems can be unfair to low-income property owners, who may struggle to pay their taxes and face the risk of losing their homes as a result.
In contrast to Iowa's tax lien system, Illinois uses scavenger sales to dispose of properties with delinquent taxes. Scavenger sales are a type of auction where properties with unpaid taxes are sold to the highest bidder. The proceeds from the sale are then used to pay off the outstanding tax bill, with any remaining balance going to the property owner. Illinois' scavenger sales are typically held on an annual basis, and they provide an opportunity for investors to purchase properties at discounted prices. However, the scavenger sale process can be complex and time-consuming, requiring significant resources and effort from local governments.
Texas takes a different approach to dealing with delinquent property taxes, using a system of redemption periods to allow property owners to reclaim their properties after a tax sale. In Texas, when a property is sold at a tax sale, the original owner has a certain period of time (typically one to two years) to redeem the property by paying off the outstanding tax bill, plus interest and fees. This approach provides an opportunity for property owners to regain control of their properties, but it may also create uncertainty and confusion among property owners who are not familiar with the process.
Minnesota's system of tax forfeited lands involves the state taking ownership of properties that have unpaid taxes, and then selling them at auction to pay off the outstanding tax bill. This approach allows the state to collect delinquent taxes and return properties to productive use, but it may also result in the displacement of existing property owners and tenants. By examining the experiences of other states, such as Iowa, Illinois, and Texas, Minnesota policymakers can gain a better understanding of how to design effective and fair systems for managing delinquent property taxes.
The benefits and drawbacks of each approach must be carefully considered in order to determine which system is most effective. For example, Iowa's tax lien system provides an efficient means of collecting delinquent taxes, but it may also lead to unfair outcomes for low-income property owners who struggle to pay their taxes. Illinois' scavenger sales provide an opportunity for investors to purchase properties at discounted prices, but they may also result in the displacement of existing property owners and tenants. Texas' redemption period system provides an opportunity for property owners to reclaim their properties, but it may also create uncertainty and confusion among property owners who are not familiar with the process.
The use of alternative approaches to delinquent property taxes in other states highlights the complexity and variability of taxation policies across the United States. While each state has its own unique approach to dealing with unpaid taxes, there are common themes and challenges that run through all of these systems. By examining the strengths and weaknesses of different approaches, policymakers can gain a better understanding of how to design effective and fair systems for managing delinquent property taxes.
The specific mechanisms used to achieve the goal of collecting delinquent taxes vary significantly from state to state, reflecting different priorities and approaches to taxation and property management. For example, some states may prioritize the use of tax lien sales, while others may focus on scavenger sales or redemption periods. By understanding the different approaches used in other states, policymakers can make informed decisions about how to design their own systems for managing delinquent property taxes.
In terms of similarities with Minnesota's system, Iowa's tax lien system also involves the use of a public sale or auction to dispose of properties with delinquent taxes. Similarly, Illinois' scavenger sales involve the sale of properties to the highest bidder, which is similar to Minnesota's auction process for tax forfeited lands. Texas' redemption period system provides an opportunity for property owners to reclaim their properties after a tax sale, which is similar to Minnesota's provision for property owners to redeem their properties before they are sold at auction.
The alternative approaches used in other states can provide valuable insights and lessons for policymakers in Minnesota and other states. By examining the experiences of other states and considering the potential benefits and drawbacks of different approaches, policymakers can design systems that balance the need for efficient tax collection with the need to protect the rights and interests of property owners. This can involve a careful consideration of the specific mechanisms used to collect delinquent taxes, as well as the potential impact on property owners and communities.
The complexity and variability of taxation policies across the United States highlight the need for ongoing research and analysis into the most effective approaches to managing delinquent property taxes. By continuing to study and learn from the experiences of other states, policymakers can refine their systems and develop new strategies for addressing the challenges posed by delinquent property taxes. This can involve exploring new technologies and innovations, as well as re-examining traditional approaches to taxation and property management.
The ongoing evolution of taxation policies and practices in the United States reflects the dynamic and changing nature of the economy and society. As new challenges and opportunities arise, policymakers must be able to adapt and respond with effective and fair solutions. By examining the alternative approaches used in other states and considering the potential benefits and drawbacks of different systems, policymakers can develop a deeper understanding of how to design effective and fair systems for managing delinquent property taxes.
The tax forfeited lands system in Minnesota provides a unique opportunity for counties and local governments to generate revenue, promote economic development, and preserve natural resources. One of the primary benefits of this system is the revenue generated through the sale or lease of tax-forfeited properties. This revenue can be used to support various county and local government initiatives, such as infrastructure projects, public services, and community development programs.
In addition to revenue generation, tax forfeited lands in Minnesota also offer opportunities for economic development and job creation. By making these properties available for sale or lease, counties and local governments can attract businesses, entrepreneurs, and investors, which can lead to the creation of new jobs and stimulate local economies. For example, a tax-forfeited property could be developed into a commercial or industrial site, providing space for businesses to operate and grow.
Furthermore, the tax forfeited lands system in Minnesota plays a crucial role in preserving natural resources and conservation areas. Many tax-forfeited properties are located in areas with significant environmental value, such as wetlands, forests, or wildlife habitats. By acquiring and managing these properties, counties and local governments can protect and conserve these natural resources for future generations.
However, the management of tax forfeited lands in Minnesota also poses several challenges. One of the primary concerns is the difficulty of managing and maintaining large tracts of land. This can be a significant burden on county and local government resources, requiring substantial investments in personnel, equipment, and infrastructure. For instance, tax-forfeited properties may require regular maintenance, such as mowing, pruning, or pest control, to prevent degradation and ensure public safety.
Another challenge associated with tax forfeited lands in Minnesota is the need to balance competing interests and priorities. For example, environmental concerns may conflict with economic development goals, requiring careful consideration and negotiation to find mutually beneficial solutions. Additionally, issues related to trespassing, vandalism, and other forms of misuse can be a significant problem on tax-forfeited properties, particularly if they are not properly secured or monitored.
To address these challenges, counties and local governments in Minnesota must develop effective strategies for managing and maintaining tax forfeited lands. This may involve partnering with private organizations, community groups, or state agencies to share resources and expertise. It also requires a commitment to transparency and public engagement, ensuring that all stakeholders are informed and involved in the decision-making process.
Ultimately, the tax forfeited lands system in Minnesota offers a unique opportunity for counties and local governments to promote economic development, preserve natural resources, and generate revenue. By understanding the benefits and challenges associated with this system, policymakers and stakeholders can work together to create effective solutions that balance competing interests and priorities, ensuring that these properties are managed in a way that benefits both the environment and the local community.
The tax forfeited lands system is complex, with many different factors at play. Counties and local governments must navigate these complexities to make the most of the opportunities presented by tax forfeited lands, while also addressing the challenges that arise. This requires careful planning, coordination, and communication among all stakeholders involved.
In conclusion, tax forfeited lands in Minnesota play a vital role in supporting local economies and communities. The benefits of these lands include revenue generation for counties and local governments, opportunities for economic development and job creation, and preservation of natural resources and conservation areas. However, managing and maintaining large tracts of land, balancing competing interests and priorities, and addressing issues related to trespassing and vandalism are significant challenges that must be addressed.
Understanding the complexities of tax forfeited lands in Minnesota is crucial for policymakers, stakeholders, and community members. By recognizing the potential benefits and challenges associated with these properties, individuals can work together to develop effective strategies for managing and utilizing them. This may involve collaboration between government agencies, private organizations, and community groups to share resources, expertise, and knowledge.
Ultimately, tax forfeited lands in Minnesota have the potential to make a significant positive impact on local economies and communities. By prioritizing responsible management and utilization of these properties, we can promote economic growth, protect natural resources, and enhance the overall quality of life for residents. As we move forward, it is essential that we continue to explore innovative solutions and best practices for managing tax forfeited lands, ensuring that these valuable resources are used to benefit both the environment and the local community. By doing so, we can unlock the full potential of tax forfeited lands in Minnesota and create a brighter future for generations to come.
My favorite county in Minnesota for routinely having a varied assortment of tax forfeited properties is Saint Louis County. Located in the northeastern part of the state, it is bordered to the west by Itasca and Koochiching Counties, Lake County to the east, Carlton County to the south and Canada to the north, Saint Louis County is Minnesota's largest county by land area. I have personally participated in several tax forfeited land auctions in Saint Louis County. Though, I was never successful in bidding for a property, it was a neat experience.
For a little light reading, in 2022, a case dealing with tax forfeited land made its way to the US Supreme Court. Tyler v. Hennepin County altered the way that tax forfeitures are managed in the state.
https://mntaxforfeituresettlement.com/