Minnesota Statutes Property Taxes (Ch. 272-289) § 282.221. Forfeited agricultural lands

Subdivision 1. Classified and sold.All lands which become the absolute property of the state under the provisions ofsection 84A.07, and are suitable for agricultural purposes, shall be classified as such by the county board of the county wherein the lands are situated. No lands shall be offered for sale under the provisions ofsections 282.221to282.226until their classification by the county board as agricultural lands shall have been approved by the commissioner. The county auditor may with the approval of the commissioner sell any parcel of tax-forfeited land or any portion thereof to any organized or incorporated governmental subdivision of the state for any public purpose for which the subdivision may acquire property at not less than the appraised value thereof as determined by the county board.

Subd. 2. Appraisal.All lands which have become the absolute property of the state under the provisions ofsection 84A.07and are classified as agricultural lands shall be appraised by the county board of the county wherein the lands are situated, and this appraisal shall be filed in the office of the auditor of the county. Any merchantable timber on such lands shall be appraised separately and such appraisal shall be approved by the commissioner. The county board may reappraise any such lands when, in its judgment, the reappraisal is necessary in effectuating the provisions ofsections 282.221to282.226, but no such lands shall be appraised more than once in any 12-month period.