Tax-forfeited parcels are properties on which delinquent property taxes were not paid, title to the land and buildings was forfeited and title is now vested in the State of Minnesota. Dakota County manages the properties while in trust for the State. Following a review period per Minnesota Statutes, these properties are classified and offered to the public at auction.
All property is sold "as is" and may not conform to local building and zoning ordinances. The County makes no warranty as to the condition of the soil or that the land is "buildable." All sales are final, and no refunds or exchanges are permitted.
We highly recommend that you thoroughly research any tax-forfeited parcels before purchase. Most liens and mortgages, except Federal and State tax liens, are canceled at the time of forfeiture, and it is the responsibility of the purchaser to verify this information. For specific legal issues, you should consider contacting your own legal counsel. Services of an attorney may be necessary to make the title marketable. You are advised to consult an attorney for advice specific to a particular parcel of land and your plans for it.
Information about Minnesota laws regarding delinquent taxes and tax forfeiture is available:
The following statutes apply:
M.S. Chapter 279, Delinquent Real Estate Taxes
M.S. Chapter 280, Real Estate Judgment Sales
M.S. Chapter 281, Real Estate Tax Sales & Redemption
M.S. Chapter 282, Tax-Forfeited Land Sales