Tax Forfeited Parcels
Tax forfeited parcels are properties on which delinquent property taxes were not paid, title to the land and buildings was forfeited and title is now vested in the State of Minnesota. Following a review period per Minnesota statutes, these properties are classified and open to the public to purchase.
All property is sold "as is" and may not conform to local building and zoning ordinances. The County makes no warranty that the land is "buildable." All sales are final, and no refunds or exchanges are permitted.
We highly recommend that you thoroughly research any tax-forfeited parcels before you purchase. Information about Minnesota laws regarding delinquent taxes and tax forfeiture is available for your review at any local library. The following statutes apply:
Minnesota Statute, Chapter 279, pertains to Delinquent Real Estate Taxes
Minnesota Statute, Chapter 280, pertains to Real Estate Judgment Sales
Minnesota Statute, Chapter 281, pertains to Real Estate Tax Sales and Redemption
Minnesota Statute, Chapter 282, pertains to Tax-Forfeited Land Sales
To view these and other Minnesota Statutes, please see the Minnesota State Legislature website.
For specific legal issues, you should consider consulting your own legal counsel.
What you Should Know Before Purchasing
All tax forfeited parcels are appraised and must be offered at a public auction and sold to the highest bidder. The minimum bid accepted is the appraised value.
Parcels not sold at an auction may be purchased by anyone who pays the appraised value. Prices cannot be changed unless a parcel is re-appraised, advertised and again offered at public auction.
When a tax forfeited parcel is sold, the Auditor/Treasurer's Department collects an amount equal to 3% percent of the total sale price of the land, which is in addition to the price of the land. The assurance fee is paid to the State of Minnesota.
Sales are subject to existing leases, if any, building restrictions appearing on record at the time of forfeiture, easements, all applicable laws and ordinances, and with the understanding that the appraised value does not represent a basis for future taxes. All property is sold "as is" and may not conform to local building and zoning ordinances. The County makes no warranty that the land is "buildable". All sales are final, and no refunds or exchanges are permitted.
The purchaser will receive a certificate of sale at the time of purchase. The State Commissioner of Revenue will issue a deed from the State of Minnesota after full payment is made. The conveyance shall have the force and effect of a patent from the State. However, services of an attorney may be necessary to make the title marketable.