Minnesota Statutes Property Taxes (Ch. 272-289) § 282.0197. Sale of land located within boundary of indian reservations

Except as provided insection 282.012, if a parcel of land subject to sale undersections 282.01to282.13consists exclusively of land within the boundary of an Indian reservation, the county auditor must first offer the land to the affected band of Indians for sale at the appraised value. The cost of any survey or appraisal must be added to and made a part of the appraised value. To determine whether the band wants to buy the land, the county auditor must give written notice to the band. If the band wants to buy the land, the band must submit a written offer to the county auditor within two weeks after receiving the notice. If the offer is for at least the appraised value, the county auditor must accept the offer.