MN SF2607

County boards may set aside up to 30 percent of annual receipts from tax-forfeited land sales for forest development and dedicated memorial forests, limited to projects improving forest health and management.

County boards may set aside up to 20 percent of annual receipts for acquisition and maintenance of county parks or recreational areas as defined in Minnesota Statutes sections 398.31 to 398.36.

County boards may set aside up to 100 percent of receipts for contamination remediation at tax-forfeited properties, correction of blighted conditions, or purposes under section 282.09, subdivision 2.

Any election to use receipts under the 100 percent option is effective for a minimum of five years unless the county board specifies a shorter duration.

Remaining balance after all set-asides must be apportioned to county (40 percent), town or city (20 percent), and school district (40 percent), with county administration of township portions in unorganized territory.