MN SF1109

Requires net proceeds from tax-forfeited land sales to be apportioned to the former property owner at the time of forfeiture, after paying taxing districts for canceled taxes and other obligations.

Modifies section 282.08 to add a new clause (5) directing any balance remaining after all other apportionments must be returned to the former owner, with court resolution available if multiple parties claim a share.

Amends section 282.05 to clarify that net proceeds are apportioned to both taxing districts and the former property owner in the manner specified in section 282.08.

Makes corresponding amendments to sections 279.091, 281.18, and 282.01 to establish requirements that apportionments to former owners occur after canceled taxes are paid to taxing districts.

All changes effective the day following final enactment.