File #: 24-0359    Version: 1
Type: Resolution Status: Approved
File created: 8/13/2024 In control: Board of Hennepin County Commissioners
On agenda: 8/20/2024 Final action: 9/17/2024
Title: Restatement and delegation of the statutory authority, power and responsibility for tax forfeited land administration
Attachments: 1. RESOLUTION
Related files: 24-HCRRA-0024
Item Description:
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Restatement and delegation of the statutory authority, power and responsibility for tax forfeited land administration
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Resolution:
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BE IT RESOLVED, that the Hennepin County Board of Commissioners delegates the enforcement of property tax collections and the administration of tax-forfeited land to the Hennepin County Auditor, pursuant to Section 282.135 of Minnesota Statutes (2023); and

BE IT FURTHER RESOLVED, that this delegation includes, but is not limited to, the authority, power, and responsibility to classify tax-forfeited land as conservation or non-conservation property; set the appraisal values and terms of sale and sell at public auction; initiate legal proceedings to cancel purchase and repurchase contracts in default status; authorize reinstatement of canceled tax-forfeited contracts; authorize former owners and other eligible parties to repurchase tax-forfeited land; to further delegate these duties, and any other acts that may be reasonably necessary to achieve the administration of the State of Minnesota's property tax collection and enforcement laws; and

BE IT FURTHER RESOLVED, that this delegation is effective immediately.
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Background:
Chapter 282 of Minnesota Statutes gives the county board authority for the intake, management, and disposition of any lands which have become the property of the state through forfeiture for nonpayment of taxes. Section 282.135 authorizes the Board to delegate this authority.

The County Board delegated administration of tax forfeited land in Board Resolution Number 95-8-556R1. This new resolution provides updated language that reflects the current structure and roles of the organization and makes no substantive changes to the delegation.

This delegation also authorizes the Hennepin County Auditor to delegate these obligations to the manager and staff of the tax forfeited land program as Deputy Hennepin County Auditors.

Impact/Outcomes:
This board action request al...

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