MN SF3308

Amends Minnesota Statutes section 282.01, subdivision 3, regarding the sale of tax-forfeited nonconservation lands by counties.

Modifies how county boards calculate special assessment amounts for public improvements made to tax-forfeited property by requiring inclusion of an amount equal to the portion required to be paid under section 282.08, clauses (1) and (3), as a separate item in the appraised value.

Removes language allowing county boards to determine the enhanced value of property from a public improvement and instead mandates a specific statutory calculation method for assessment amounts.

Maintains existing requirements that the cost of public improvements be included as a separate item added to appraised land value and that sales do not discharge the parcel from liens for special benefits until costs including penalties are paid.

Effective for distributions made beginning January 1, 2011.