Can a Minnesota county use money from its forfeited-tax-sale fund to buy four-wheel-drive pickup trucks for its land commissioner to manage 74,000 acres of tax-forfeited timberland?

Plain-English summary

Becker County in northwestern Minnesota manages roughly 74,000 acres of tax-forfeited land under a county board appointment of a land commissioner and two assistants per Minn. Stat. § 282.13. The land is managed primarily for timber production; the county sells about 15,000 cords of stumpage annually. Much of the land sits in remote areas with poor roads.

The land commissioner and assistants inspected timber growth, cruised tracts, marked boundaries, administered timber sales, monitored logging, employed timber management practices, checked lease sites, inspected forest roads and trails, installed and inspected gates, laid out forest roads and trails, planted seedlings and trees, brushed road ditches, cleared fallen timber from roads, and inspected buildings. To do all that, they used four-wheel-drive pickup trucks both for transportation between the courthouse and remote tracts, and for hauling equipment (fencing, gates, culverts, chainsaws, hand tools, seedlings).

Becker County Attorney Joseph Evans asked AG Hubert Humphrey III whether the county could buy pickups for the land commissioner using money from the forfeited tax sale fund established under Minn. Stat. § 282.09.

Assistant AG LeRoy Paddock, signing for AG Humphrey, answered yes, with a qualification.

The reasoning turned on a 1964 AG opinion (104b-16) and a 1967 statutory amendment. In 1964, the AG had told Lake County that it could not buy a motor vehicle for its land commissioner from the forfeited tax sale fund. At that time, the statutory list of permissible expenditures from the fund was limited to (a) repair of sewer or water mains adjacent to forfeited property and (b) destruction of noxious weeds on tax-forfeited lands. Vehicles were not on the list.

In 1967, the legislature amended § 282.09, subd. 2 (Extra Session ch. 23) to expand the permitted uses. The amended statute added authority to "acquire and maintain equipment used exclusively for the maintenance and improvement of tax-forfeited lands."

That amendment changed the answer. The 1997 AG concluded the 1967 expansion gave Becker County authority to buy a vehicle for its land commissioner so long as the vehicle was used exclusively for tax-forfeited-land maintenance and improvement. The 1964 opinion was superseded to the extent inconsistent.

The qualification is important: the "exclusively" requirement means each proposed use of the equipment must satisfy the statutory mandate. The AG noted that most of the land commissioner's listed activities clearly related to timber land maintenance — providing access (inspecting and laying out forest roads, installing gates, brushing ditches, clearing fallen timber), production (inspecting growth, cruising tracts, employing management practices, planting seedlings), and harvesting (marking boundaries, administering timber sales, monitoring logging, checking lease sites). One activity, "inspecting buildings," did not obviously fit timber management; the AG flagged it as the kind of use that has to be assessed against the "exclusively for the maintenance and improvement" standard.

Currency note

This opinion was issued in 1997. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here. The tax-forfeited land statute (Minn. Stat. § 282.09, subd. 2) has been amended since 1997, and the "exclusively for the maintenance and improvement" standard may have been clarified or modified. Counties contemplating equipment purchases from the forfeited-tax-sale fund should confirm the current statutory list before relying on this opinion's exact wording.

Historical context: what the AG concluded

The opinion is a textbook example of a statutory amendment overtaking an earlier AG conclusion.

The 1964 opinion. Lake County had asked whether it could buy a motor vehicle for its land commissioner with money from the forfeited tax sale fund. The 1964 statutory text limited fund expenditures to (a) repairs to sewers or water mains either inside or outside curb lines situated along property forfeited to the state for nonpayment of taxes, and (b) cutting down, otherwise destroying, or eradicating noxious weeds on tax-forfeited lands. Vehicles were not on the list. The 1964 AG said no.

The 1967 amendment. The legislature in the 1967 Extra Session (ch. 23) added a third permitted use: "to acquire and maintain equipment used exclusively for the maintenance and improvement of tax-forfeited lands." The amendment changed the legal landscape; equipment purchases became authorized if the equipment was used exclusively for the qualifying purpose.

Why pickups count. The land commissioner's job under § 282.13 is to manage the county's tax-forfeited lands — which in Becker County means timber management on 74,000 remote acres. Pickups are equipment in the ordinary sense, and they are equipment used for the management work. The opinion specifically identifies tasks that the pickups support: access to remote land, transportation of fencing and gates, hauling of chainsaws and hand tools, transport of seedlings for replanting. These uses fit the statutory category of "maintenance and improvement of tax-forfeited lands."

The "exclusively" limit. The statute's exclusivity requirement is strict. Equipment purchased from the fund cannot be diverted to non-qualifying uses. The AG flagged this with the Becker County facts: most of the listed activities clearly support tax-forfeited-land maintenance, but "inspecting buildings" was harder to fit into a timber-production framework. The county would need to evaluate each use of the pickups against the statutory standard. Mixed-use vehicles (some qualifying use, some not) raise a serious problem under "exclusively."

Effect on the 1964 opinion. The 1997 AG expressly superseded Op. Atty. Gen. 104b-16 (July 1, 1964) to the extent inconsistent. The 1964 opinion remains relevant as a record of the pre-amendment law and as the reason for the 1967 statutory change.

Compliance considerations. Counties relying on this opinion would want to document the use of any vehicles purchased with forfeited-tax-sale funds, restrict use to qualifying tasks, and avoid mixed personal or non-program use. The exclusivity standard is the line of legal exposure if the use of the equipment is challenged.

Common questions

Q: I'm a county auditor. What kinds of equipment can be bought from the forfeited tax sale fund under this opinion?
A: The 1967 amendment authorized acquiring and maintaining equipment used exclusively for maintenance and improvement of tax-forfeited lands. The 1997 opinion treated pickup trucks for a land commissioner as qualifying. Logically, other equipment used in the same scope of work (chainsaws, brush cutters, tractors, drainage equipment, seedling transport gear) would qualify under the same standard. Confirm against the current statute.

Q: Can we use the pickup for general county business when it's not in use for tax-forfeited-land work?
A: The statutory standard was "exclusively for the maintenance and improvement of tax-forfeited lands." Reading the word "exclusively" strictly (and AG Paddock did) means using the vehicle for general county business would risk falling outside the authorized use. Counties that need a vehicle for mixed purposes would buy it from the general fund or another permissible source, not from the forfeited-tax-sale fund.

Q: What if our county has minimal tax-forfeited land? Does this opinion still apply?
A: The statutory authority does not depend on the scale of forfeited land holdings. A county with a small forfeited-land program could still use the fund for equipment exclusive to that program. The practical question is whether the equipment-cost-per-acre makes sense; that's a policy choice for the county board, not a legal question the opinion addresses.

Q: Why was the 1964 opinion superseded only "to the extent inconsistent"?
A: AG opinions often supersede prior opinions partially rather than fully. The 1964 opinion's reasoning (that the fund's enumerated uses did not include vehicles) was correct under the pre-1967 statute. The 1997 opinion's holding (that vehicles became permissible after the 1967 amendment) only conflicts with the 1964 result, not with the 1964 reasoning about how to read the pre-amendment list. Calling the supersession partial keeps the 1964 analysis available for any provision that has not been amended.

Q: What is a county land commissioner under Minn. Stat. § 282.13?
A: Section 282.13 authorizes the county board to appoint a land commissioner (and assistants) to manage tax-forfeited land. Counties with substantial forfeited timberlands (Becker, Itasca, St. Louis, and several others) historically employed land commissioners as full-time staff. The commissioner reports to the board, manages tracts, supervises timber sales, and coordinates with the Department of Natural Resources where state-county trust-land arrangements apply.

Background and statutory framework

Tax-forfeited land in Minnesota is land that has reverted to state ownership for failure of the owner to pay real estate taxes. Counties administer most of the management of these lands under Minn. Stat. ch. 282, which establishes the forfeited-tax-sale framework. Counties have broad authority over forfeited tracts, including timber management, public-use leasing, and sale.

The forfeited-tax-sale fund under § 282.09 captures proceeds from county sales and leases of forfeited land. Section 282.09, subd. 2 governs permissible expenditures from the fund. Before 1967, the fund could be used for sewer-and-water-main repairs and noxious-weed control on forfeited land. The 1967 amendment added equipment acquisition and maintenance subject to the "exclusively" qualifier.

Section 282.13 provides the legal basis for the land commissioner position. The county board appoints; the commissioner manages.

The "exclusively for the maintenance and improvement of tax-forfeited lands" standard is a substantive use restriction, not a procedural one. It does not require any particular paperwork or notice, but it sets a clear limit: equipment bought from the fund must be used only for the qualifying purpose. Misuse exposes the county to audit findings, voter accountability, and potentially civil liability.

Hubert H. Humphrey III was Minnesota Attorney General from 1983 through January 1999. LeRoy C. Paddock signed as Assistant AG. The opinion bore the file note AG:89328.

Citations and references

Statutes:
- Minn. Stat. §§ 282.01 to 282.13 (tax-forfeited land administration)
- Minn. Stat. § 282.09, subd. 2 (forfeited tax sale fund; permissible expenditures)
- Minn. Stat. § 282.13 (county land commissioner)
- 1967 Minn. Laws Extra Session, ch. 23 (1967 amendment expanding § 282.09, subd. 2)

Related AG opinions (cross-referenced):
- Op. Atty. Gen. 104b-16, July 1, 1964 (pre-amendment opinion; superseded in part)

Source

• Landing page: https://www.ag.state.mn.us/Office/Opinions/
• Original PDF: https://www.ag.state.mn.us/Office/Opinions/107b19-19971218.pdf

Original opinion text

Best-effort transcription from a scanned PDF. Minor errors may remain, the linked PDF is authoritative.

COUNTY FUNDS: USES: TAX FORFEITED LAND SALE: County may purchase motor vehicles with tax forfeited land sales funds. Vehicles must be used exclusively for maintenance and improvement of tax forfeited lands.

107b-19
(Cr. Ref. 104b-16)
December 18, 1997

Joseph A. Evans
Becker County Attorney
Lincoln Professional Center
P.O. Box 743
Detroit Lakes, MN 56502

Dear Mr. Evans:

In your letter to the Office of the Attorney General you set forth the following:

FACTS

The Becker County Board has appointed a land commissioner and two assistants pursuant to Minnesota Statute Section 282.13 to manage approximately 74,000 acres of tax forfeited land within the County. The properties are managed primarily for their production of timber. Annually, approximately 15,000 cords of stumpage are sold to loggers. Much of the land under management is located in relatively remote areas where roads are poor and travel difficult.

Management duties of the land commissioner and his assistants include inspection of timber growth, cruising timber tracts, marking boundaries, administering timber sales, monitoring logging operations, employing timber management practices, checking lease sites, inspecting forest roads and trails, installing and inspecting gates, laying out forest roads and trails, planting seedlings and trees, brushing road ditches, clearing fallen timber from roads, inspecting buildings, etc. In order to accomplish these duties, the land commissioner and his assistants have used four-wheel drive pickup trucks. These trucks provide transportation for the land commissioner and his assistants to travel from the land commissioner's office at the Becker County Courthouse to the various tax forfeited tracts located in the County. These vehicles are also used to transport equipment and materials including fencing, gates, culverts, chainsaws, hand tools, and other equipment used in maintenance of the properties and roads and in the planting of seedlings.

You then ask the following:

QUESTION

May Becker County purchase four-wheel drive pickups for the use of its land commissioner and his assistants with monies from the forfeited tax sale fund established under Minnesota Statutes Section 282.09?

OPINION

As qualified below, we answer your question in the affirmative.

On July 1, 1964 the Office of the Attorney General responded to the following question posed by the Lake County Attorney: "Does the County Board have authority to purchase a motor vehicle for the use of said (the Lake County) land commissioner and pay for the same from the Tax Forfeited Sale Fund?" We responded that the Lake County Board did not have authority to purchase a motor vehicle from the fund. Op. Atty. Gen. 104b-16, July 1, 1964. At the time this opinion was issued Minn. Stat. Section 282.09, subdivision 2 read, in pertinent part, as follows:

Subd. 2. Forfeited tax sale fund; expenditures. In all counties, from said "Forfeited Tax Sale Fund," the authorities duly charged with the execution of the duties imposed by sections 282.01 to 282.13, at their discretion, may expend moneys in repairing any sewer or water main either inside or outside of any curb line situated along any property forfeited to the state for nonpayment of taxes, and to cut down, otherwise destroy or eradicate noxious weeds on all tax-forfeited lands.

However, section 282.09, subdivision 2 was amended in 1967 to expand the purposes for which money from the fund may be spent and now reads, in pertinent part, as follows:

Subd. 2. Forfeited tax sale fund; expenditures. In all counties, from said "Forfeited Tax Sale Fund," the authorities duly charged with the execution of the duties imposed by sections 282.01 to 282.13, at their discretion, may expend moneys in repairing any sewer or water main either inside or outside of any curb line situated along any property forfeited to the state for nonpayment of taxes, to acquire and maintain equipment used exclusively for the maintenance and improvement of tax-forfeited lands, and to cut down, otherwise destroy or eradicate noxious weeds on all tax-forfeited lands.

See 1967 Minn. Laws Extra Session Chapter 23.

The 1967 amendment to Section 282.09, in our opinion, now provides Becker County with the authority to purchase a vehicle for its land commissioner so long as the vehicle is used exclusively for the maintenance and improvement of tax-forfeited lands. To the extent that Op. Atty. Gen. 104b-16, July 1, 1964 is inconsistent with the opinion it is superseded.

The facts set forth in your letter indicate that land within the county is managed primarily for the production of timber. Therefore, "maintenance and improvement" of tax-forfeited lands in Becker County would, for the most part, involve activities related to access to, production of, and harvesting of timber. Most of the management duties of the land commissioner described in your letter appear to be reasonably related to providing access to timber lands (inspecting forest roads and trails, installing and inspecting gates, laying out forest roads and trails, brushing road ditches, clearing fallen timber from roads), production of timber (inspecting timber growth, cruising timber tracts, employing timber management practices, planting seedlings and trees) or harvesting of timber (marking boundaries, administering timber sales, monitoring logging operations, checking lease sites). From the facts presented, however, it is difficult to assess how inspecting buildings might be related to managing tax forfeited land for production of timber. The important point is that section 282.09, subdivision 2 requires that equipment purchased pursuant to that section be used "exclusively for the maintenance and improvement" of tax-forfeited property. Thus, each proposed use of the equipment must be examined to ensure it meets this statutory mandate.

HUBERT H. HUMPHREY III
Attorney General

LEROY C. PADDOCK
Assistant Attorney General

AG:89328