Delinquent Real Property Tax and Tax Forfeiture Manual
The Delinquent Real Property Tax and Tax Forfeiture Manual ("Red Book") is intended as a guide for county auditors and land commissioners who administer laws related to real property tax delinquency and tax forfeiture. The Department of Revenue created the manual in 1991, with input from counties.
Court Decision in Tyler v. Hennepin County
The 2024 Minnesota Legislature enacted changes to delinquency and forfeiture laws. (See Minnesota Laws 2024, Chapter 127, article 70.)
The manual is intended to be used electronically. It includes links to helpful resources from various government agencies.
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Tax-Forfeited Lands Settlement Information
The Tax-Forfeited Lands Settlement Information document explains an uncodified provision in Minnesota Laws 2024, Chapter 113, section 1, as amended by Minnesota Laws 2024, Chapter 127, article 70, section 10.
If you have questions regarding the tax-forfeited lands settlement you should contact your county attorney.
Tax-Forfeited Lands Settlement Information (PDF) This document was last updated in September 2024.
