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
We are working to provide guidance on potential impacts of the U.S. Supreme Court decision in Tyler v. Hennepin County on the tax forfeiture process in Minnesota. We will update the Red Book and this webpage.Memo to County Auditors and Treasurers (dated 6/6/2023)
Q&A Memo to County Auditors and Treasurers (dated 8/3/2023)
The manual is intended to be used electronically. It includes links to helpful resources from various government agencies. The manual was last updated in April 2020.
