MN SF3315

Amends Minnesota Statutes sections 282.05 and 282.08 to require that net proceeds from sales or rentals of tax-forfeited land be apportioned to the former property owner, in addition to taxing districts and other entities.

Establishes new apportionment priority: public improvements, pollution response actions, special assessments, canceled taxes, and then any remaining balance to the former owner of the property at the time of forfeiture.

Removes previous provisions allowing county boards to set aside up to 30 percent for forest development and 20 percent for county parks from tax-forfeited land sales proceeds.

Eliminates the previous distribution formula that allocated remaining balances to county (40 percent), town or city (20 percent), and school district (40 percent).

Both amendments become effective the day following final enactment.