8.2. SR 07-20-2015 - Laserfiche WebLink

Home Browse Search

General Information Regarding Tax Forfeiture Process The tax forfeiture process occurs as the result of uncollected property taxes. After due process and notice, the title to the land and buildings is held by the State in trust for the local taxing districts. The County acts as the agent for the State and their main responsibility is to manage and maintain the inventory of properties by “encouraging the best use of the lands, recognizing that some lands in public ownership should be retained and managed for public benefits, while other lands should be returned to private ownership.” The end goal is to return the parcels of tax-forfeited land to the property tax roles as productive taxable property or put them to a public use or public purpose. The county notifies the city of tax forfeited properties and the city needs to act, via resolution, on the classification of whether to approve or deny the property being sold within 60 days. The city has the option to keep conservation property (farm-land) that may be purchased at less than market value as negotiated between the county and the city as follows: 1.creation or preservation of wetlands; 2.drainage or storage of storm water under a storm water management plan; 3.preservation, or restoration and preservation, of the land in its natural state. Conservation land would be put under a restrictive covenant and released from these use restrictions 30 years from the date the deed was acknowledged. The city has the option to keep non-conservation property (non-farmland) as follows: 1.Public Purpose: The city would have to pay the appraised market value of public purpose land as determined by the county auditor (and does not require a formal appraisal) and would receive full, clear title to the land.  In 2010 there were legislative changes that allowed new methods of acquisition for correcting blight and developing affordable housing at a price that may be less than market value as negotiated between the county and the city. 2.Public Use: Receive the land for free for certain specified uses with an agreement that the lands may only be used for a specified public use for a certain amount of time. These uses are:  a road, or right-of-way for a road;  a park that is both available to, and accessible by, the public that contains amenities such as campgrounds, playgrounds, athletic fields, trails, or shelters;  trails for walking, bicycling, snowmobiling, or other recreational purposes, along with a reasonable amount of surrounding land maintained in its natural state;  transit facilities for buses, light rail transit, commuter rail or passenger rail, including transit ways, park-and-ride lots, transit stations, maintenance and garage facilities, and other facilities related to a public transit system;  public beaches or boat launches;  public parking;